https://www.taxtmi.com/highlights?id=105191 Section 93 of the CGST Act permits post-death determination of GST liability against a legal representative, including fresh proceedings where no notice or assessment began during the deceased person's lifetime. Where the business was discontinued, tax, interest and penalty are recoverable only from the inherited estate and only to the extent it can meet the charge; the heir's independent assets remain outside that liability. Where the business continued, liability depends on material establishing continuation by the representative or another person. Notices must be issued to the legal representative in that capacity, not to the deceased, and adjudication must comply with applicable limitation, hearing, reasoned-order and service requirements. en-us Mon, 19 Oct 2026 18:52:41 +0530 Mon, 19 Oct 2026 18:52:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105191 Section 93 of the CGST Act permits post-death determination of GST liability against a legal representative, including fresh proceedings where no notice or assessment began during the deceased person's lifetime. Where the business was discontinued, tax, interest and penalty are recoverable only from the inherited estate and only to the extent it can meet the charge; the heir's independent assets remain outside that liability. Where the business continued, liability depends on material establishing continuation by the representative or another person. Notices must be issued to the legal representative in that capacity, not to the deceased, and adjudication must comply with applicable limitation, hearing, reasoned-order and service requirements. Highlights GST Mon, 19 Oct 2026 18:52:41 +0530 https://www.taxtmi.com/highlights?id=105191