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The petitioner, being the son and legal heir of a deceased registered person under the GST regime, challenged an assessment order whereby tax, interest and penalty liabilities pertaining to his late father were sought to be fastened upon him. The assessment proceedings were initiated after the death of the original registered person, and the impugned order was passed treating the petitioner as the legal heir. It was contended that assessment proceedings cannot be validly initiated or continued against a deceased person, and that such proceedings, if at all permissible, must necessarily involve either the person continuing the business of the deceased or, where the business has been discontinued, the legal representative holding the estate of the deceased. The petitioner therefore assailed the validity of the assessment proceedings on the ground that they were contrary to settled legal principles and the scheme of Section 93 of the CGST Act, 2017.

GST new rules from 1st January 2026 explained. Know new GST rules, ITC changes, return deadlines, compliance updates and a checklist for MSMEs in India.

Any individual or business involved in the food industry in India is required to obtain FSSAI registration or an FSSAI licence. This applies to all stages of the food supply chain, including manufacturing, processing, storage, distribution, transportation, and sale of food products. FSSAI registration ensures that food businesses follow prescribed safety and hygiene standards and operate legally.