https://www.taxtmi.com/caselaws?id=797572 GST demand proceedings initiated against a deceased sole proprietor are invalid where show cause notices and the consequential demand order are issued in the deceased person's name. The proprietorship registration had been cancelled, while the legal heir was unconnected with the business and unaware of portal communications, leaving no effective opportunity to respond. The notices and demand order were quashed, without preventing lawful proceedings against the legal heir for any outstanding GST liability. en-us Thu, 13 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797572 GST demand proceedings initiated against a deceased sole proprietor are invalid where show cause notices and the consequential demand order are issued in the deceased person's name. The proprietorship registration had been cancelled, while the legal heir was unconnected with the business and unaware of portal communications, leaving no effective opportunity to respond. The notices and demand order were quashed, without preventing lawful proceedings against the legal heir for any outstanding GST liability. Case-Laws GST Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797572