Madras High Court Holds Fresh GST Assessment Proceedings Can Be Initiated Against Legal Heirs After Death of Taxable Person Under Section 93 CGST Act
The Madras High Court has clarified that, under Section 93 of the CGST Act, authorities may initiate fresh assessment proceedings against legal heirs of a deceased taxable person, even if no proceedings were initiated during the deceased’s lifetime and the business has been discontinued. However, the liability of legal heirs is limited to the extent of the estate inherited.
