https://www.taxtmi.com/caselaws?id=800439 GST assessment proceedings must be initiated against a living person; an assessment order issued in the name of a deceased sole proprietor has no legal effect unless the legal representative is brought into the proceedings. Section 93 permits recovery of the deceased person's GST dues from the business or estate, but does not validate an assessment made against the deceased. Such an assessment is invalid and liable to be set aside. Fresh assessment proceedings may be initiated only after notice to and an opportunity of hearing for the legal representative, with recovery confined to the deceased person's estate. en-us Fri, 25 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800439 GST assessment proceedings must be initiated against a living person; an assessment order issued in the name of a deceased sole proprietor has no legal effect unless the legal representative is brought into the proceedings. Section 93 permits recovery of the deceased person's GST dues from the business or estate, but does not validate an assessment made against the deceased. Such an assessment is invalid and liable to be set aside. Fresh assessment proceedings may be initiated only after notice to and an opportunity of hearing for the legal representative, with recovery confined to the deceased person's estate. Case-Laws GST Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800439