GST dues after death needs due process says GSTAT Tvm

What happens to a GST demand when the proprietor dies? The liability may survive, but the proceedings cannot. 

GSTAT held that Section 93 requires notice and due process against the legal heir, with recovery limited to the deceased's estate. Separately, retrospective Section 16(5) restored the ITC because the relevant returns had been filed before 30 November 2021.