Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders invalid.

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....Assessment proceedings and an appellate order against a sole proprietorship were invalid because the proprietor had died before the assessment order was issued and the objection was raised in appeal. Where GST liability is pursued after a sole proprietor's death, the assessing authority must follow the procedure under Section 93(1)(b) of the CGST Act against the legal representative. The common appellate order was set aside, and the matter was remanded for fresh action against the legal representative after an opportunity of hearing.....