Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representative.

Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representative.Case-LawsGSTReassessment initiated after the assessee’s death is a jurisdictional defect when proceedi

Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representative.
Case-Laws
GST
Reassessment initiated after the assessee's death is a jurisdictional defect when proceedings continue against a deceased person; the assessment and consequential notices in such circumstances must be set aside and reassessment may be re-initiated only after complying with statutory formalities. Where the Revenue lacked k

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