Assessment Proceedings Against Deceased Person Invalid Without Notice To Legal Heirs U/S 93 Of CGST Act: Kerala High Court

The Kerala High Court has ruled that assessment proceedings initiated against a deceased person are invalid if notice is not properly served on their legal heirs under Section 93 of the CGST Act. Section 93 outlines the procedure for recovery of tax from legal representatives. This decision underscores the fundamental principle of natural justice, ensuring that legal heirs are properly informed and given an opportunity to present their case when a tax liability arises against a deceased individual's estate. The court's ruling protects the rights of legal heirs from arbitrary or procedurally flawed assessments, emphasizing that tax authorities must adhere strictly to the statutory provisions for issuing notices in such sensitive circumstances.