{"id":74709,"date":"2026-01-01T11:13:53","date_gmt":"2026-01-01T05:43:53","guid":{"rendered":""},"modified":"2026-01-01T11:13:53","modified_gmt":"2026-01-01T05:43:53","slug":"gst-assessment-issued-to-deceased-taxpayer-order-set-aside-fresh-notice-to-legal-representative-recovery-limited-u-s-93","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74709","title":{"rendered":"GST assessment issued to deceased taxpayer: order set aside; fresh notice to legal representative; recovery limited u\/s 93"},"content":{"rendered":"<p>GST assessment issued to deceased taxpayer: order set aside; fresh notice to legal representative; recovery limited u\/s 93<br \/>Case-Laws<br \/>GST<br \/>An assessment order passed against a deceased person was held invalid as proceedings can be initiated only against a living person; however, Section 93 permits recovery of GST dues from the deceased&#39;s business or estate. In the absence of an express procedure, the assessment must be redone by involving the representative carrying on the business, or wh<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=95629\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST assessment issued to deceased taxpayer: order set aside; fresh notice to legal representative; recovery limited u\/s 93Case-LawsGSTAn assessment order passed against a deceased person was held invalid as proceedings can be initiated only against a livi<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74709","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74709","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74709"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74709\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}