https://www.taxtmi.com/caselaws?id=797488 GST recovery from a deceased proprietor's legal representative is permissible under Section 93(1)(b) only through proceedings directed at that representative and only against the inherited estate, limited to its capacity to meet the liability. Where the business has discontinued, registration is cancelled, and no notice, proceedings, or inquiry identifies the inherited estate, recovery lacks a statutory basis. Retrospective Section 16(5) overrides the Section 16(4) time limit for input tax credit relating to FY 2017-18 to FY 2020-21 where the relevant return was filed by 30 November 2021, validating eligible credit within that extended deadline. en-us Fri, 21 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797488 GST recovery from a deceased proprietor's legal representative is permissible under Section 93(1)(b) only through proceedings directed at that representative and only against the inherited estate, limited to its capacity to meet the liability. Where the business has discontinued, registration is cancelled, and no notice, proceedings, or inquiry identifies the inherited estate, recovery lacks a statutory basis. Retrospective Section 16(5) overrides the Section 16(4) time limit for input tax credit relating to FY 2017-18 to FY 2020-21 where the relevant return was filed by 30 November 2021, validating eligible credit within that extended deadline. Case-Laws GST Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797488