{"id":76308,"date":"2026-08-06T09:11:07","date_gmt":"2026-08-06T09:11:07","guid":{"rendered":""},"modified":"2026-08-06T09:11:07","modified_gmt":"2026-08-06T09:11:07","slug":"gst-proceedings-against-a-deceased-proprietor-are-invalid-but-lawful-demand-recovery-may-proceed-against-the-legal-heir","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76308","title":{"rendered":"GST proceedings against a deceased proprietor are invalid, but lawful demand recovery may proceed against the legal heir."},"content":{"rendered":"<p>GST proceedings against a deceased proprietor are invalid, but lawful demand recovery may proceed against the legal heir.<br \/>Case-Laws<br \/>GST<br \/>GST proceedings initiated against a deceased taxable person are invalid where the proprietor died before initiation. The notice and demand order issued in the deceased proprietor&#39;s name were quashed because they could not be sustained against a dead person. The legal position does not prevent lawful recovery action: proper proceedings may be initiated against the legal heir for any outstanding demand in accordance with law.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=102439\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST proceedings against a deceased proprietor are invalid, but lawful demand recovery may proceed against the legal heir.Case-LawsGSTGST proceedings initiated against a deceased taxable person are invalid where the proprietor died before initiation. Th&#8230;<\/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-76308","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76308","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=76308"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76308\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}