🚨 Can a GST Notice be issued even after the proprietor has passed away?

Many professionals assume that once a sole proprietor dies, the business closes, and the GST registration is cancelled, all GST liabilities come to an end. But the recent judgment in the case of V. Damayanthi by the Madras High Court says otherwise. ✅ A GST notice may still be valid in certain situations. ✅ Legal heirs may be liable for GST dues. ✅ However, their liability is restricted only to the extent of the property inherited from the deceased proprietor. Before responding to any such notice, always check: * Who is the notice addressed to? * Was the business continued or discontinued? * What is the applicable legal position in your jurisdiction? ⚖️ This is an important judgment for CAs, Tax Professionals, GST Practitioners, and Business Owners. Comment "JUDGMENT" below and we'll send you a copy of the ruling. Follow for more GST updates, case laws, and practical insights. . . . #gst #gstnotice #cgstact #Section93 #gstlaw #gstupdates #taxwithouttears