Tag Archives: SSS Agro Foods

GST Assessment Against Deceased Proprietor Without Personal Hearing Is Void and Non Est in Law

By | September 12, 2026

GST Assessment Against Deceased Proprietor Without Personal Hearing Is Void and Non Est in Law Issue Whether an assessment order passed against a deceased sole proprietor without notice to the legal heir or mandatory personal hearing is legally valid. Whether an appellate endorsement rejecting a statutory appeal as time-barred can survive if the underlying assessment… Read More »

GST Assessment Passed Against Deceased Proprietor Without Personal Hearing Is Void Ab Initio And Non Est In Law

By | September 12, 2026

GST Assessment Passed Against Deceased Proprietor Without Personal Hearing Is Void Ab Initio And Non Est In Law GST Assessment Passed Against Deceased Proprietor Without Personal Hearing Is Void Ab Initio And Non Est In Law Issue Whether an assessment order passed under the CGST/APGST Act against a proprietary concern after the death of its… Read More »