https://www.taxtmi.com/caselaws?id=801516 Section 74 demand proceedings initiated and concluded in the name of a deceased sole proprietor are without jurisdiction where the revenue authority knew both of the death and the legal heir's status. Disclosure of those facts in earlier registration-cancellation and demand proceedings prevents fresh action from being taken against the deceased person. The alleged input-tax-credit liability remains unexamined on merits. Fresh proceedings may be commenced against the legal heir, if otherwise permissible in law. en-us Wed, 14 Oct 2026 00:00:00 +0530 Thu, 22 Oct 2026 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801516 Section 74 demand proceedings initiated and concluded in the name of a deceased sole proprietor are without jurisdiction where the revenue authority knew both of the death and the legal heir's status. Disclosure of those facts in earlier registration-cancellation and demand proceedings prevents fresh action from being taken against the deceased person. The alleged input-tax-credit liability remains unexamined on merits. Fresh proceedings may be commenced against the legal heir, if otherwise permissible in law. Case-Laws GST Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801516