https://www.taxtmi.com/caselaws?id=797023 Section 93(1)(b) of the Central Goods and Services Tax Act, 2017 requires assessment proceedings involving a deceased sole proprietor to be pursued against the legal representative under the prescribed statutory procedure. Death before issuance of the assessment order makes assessment-related and appellate orders against the deceased proprietor unsustainable where the authorities fail to address that requirement. Participation by the legal representative in hearings and statutory appeals does not remove the need to proceed in accordance with Section 93(1)(b). The appellate order was set aside, with fresh consideration required after affording the legal representative a hearing. en-us Mon, 20 Jul 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797023 Section 93(1)(b) of the Central Goods and Services Tax Act, 2017 requires assessment proceedings involving a deceased sole proprietor to be pursued against the legal representative under the prescribed statutory procedure. Death before issuance of the assessment order makes assessment-related and appellate orders against the deceased proprietor unsustainable where the authorities fail to address that requirement. Participation by the legal representative in hearings and statutory appeals does not remove the need to proceed in accordance with Section 93(1)(b). The appellate order was set aside, with fresh consideration required after affording the legal representative a hearing. Case-Laws GST Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797023