https://www.taxtmi.com/caselaws?id=801816 GST recovery from a deceased registrant's inherited estate requires proceedings to be initiated against the legal representative in an individual capacity, with effective notice and hearing. Recovery provisions permit liability to be recovered from the estate where the business has discontinued, but do not validate notices or orders issued solely in the deceased person's name. A legal representative's appearance or objection cannot cure that defect. The foundational breach of natural justice can justify writ intervention despite an available statutory appeal. Fresh proceedings may be taken lawfully against the rightful heir in respect of the inherited estate. en-us Tue, 22 Sep 2026 00:00:00 +0530 Tue, 27 Oct 2026 08:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801816 GST recovery from a deceased registrant's inherited estate requires proceedings to be initiated against the legal representative in an individual capacity, with effective notice and hearing. Recovery provisions permit liability to be recovered from the estate where the business has discontinued, but do not validate notices or orders issued solely in the deceased person's name. A legal representative's appearance or objection cannot cure that defect. The foundational breach of natural justice can justify writ intervention despite an available statutory appeal. Fresh proceedings may be taken lawfully against the rightful heir in respect of the inherited estate. Case-Laws GST Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801816