GST authorities unaware of Death of Assessee as Heir Continued to File Returns in Deceased’s Name:...

The Gauhati High Court has ordered fresh proceedings against the legal representative of a deceased assessee after it was found that the GST authorities were unaware of the death. The heir of the deceased had continued to file returns in the deceased's name. The court's decision clarifies that upon the death of a sole proprietor, the GST registration is not transferable to the legal heirs. The court has directed the tax authorities to initiate a new proceeding against the legal representative and provide a fresh opportunity to be heard. This judgment underscores the importance of proper legal and tax compliance in cases of succession.