GST Appellate Tribunal, Thiruvananthapuram ◆ 21 Aug 2026 Demands Adjudication
Vijayan Sahadevan (Deceased) v. Commissioner of Kerala State GST In favour of the assessee
The GST Appellate Tribunal, Thiruvananthapuram (Appeal No. APL/19/TVP/2026, 21 August 2026), set aside demand proceedings against the estate of Vijayan Sahadevan, a deceased sole proprietor whose GSTIN had been cancelled and business discontinued. Section 93(1)(b) CGST requires notice and inquiry directed to the legal representative, with liability limited to the inherited estate. Section 16 on ITC was also in play in the underlying dispute. The Tribunal held that continuing proceedings only against the deceased, without proper steps against the heir, rendered the order-in-appeal and underlying proceedings unsustainable. Outcome favoured the assessee’s legal representative. Departments must re-initiate against successors within Section 93 limits after death of a registrant. This note is published for Chartered Universe GST case-law research and does not constitute legal advice. Readers should consult the full order, confirm the decision date and citation, and assess whether later statutory changes affect reliance before advising clients or filing appeals.
CGST S.93 CGST S.16
