https://www.taxtmi.com/highlights?id=102716 GST assessment against a deceased proprietor has no legal efficacy, particularly where it is completed without the statutory personal-hearing opportunity under Section 75(4). The assessment order and consequential appellate rejection were declared invalid because the assessment followed the proprietor's death and did not address the hearing requirement. Fresh assessment proceedings may be initiated by issuing notice and providing a hearing to the legal representative or person carrying on the business. Recovery is limited to the deceased person's available estate, and the intervening period may be excluded when computing limitation for fresh proceedings. en-us Fri, 14 Aug 2026 11:56:09 +0530 Fri, 14 Aug 2026 11:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102716 GST assessment against a deceased proprietor has no legal efficacy, particularly where it is completed without the statutory personal-hearing opportunity under Section 75(4). The assessment order and consequential appellate rejection were declared invalid because the assessment followed the proprietor's death and did not address the hearing requirement. Fresh assessment proceedings may be initiated by issuing notice and providing a hearing to the legal representative or person carrying on the business. Recovery is limited to the deceased person's available estate, and the intervening period may be excluded when computing limitation for fresh proceedings. Highlights GST Fri, 14 Aug 2026 11:56:09 +0530 https://www.taxtmi.com/highlights?id=102716