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Legal Heir Liable u/s 93 of GST Only After Notice and Hearing: Rajasthan HC Quashes Order Passed One Day After Sole Proprietor’s Death [Read Order] - TaxscanTaxscan · Thu, 06 Aug 2026 10:21:22 GMTS.141 NI Act Vicarious Liability Does Not Apply To Sole Proprietorships; Non-Signatory Family Members Cannot Be Prosecuted: Calcutta High Court - Law TrendLaw Trend · Tue, 04 Aug 2026 10:50:11 GMTSection 141 NI Act Cannot Be Invoked Against Family Members of Sole Proprietor: Calcutta High Court Quashes Proceedings - Court BookCourt Book · Mon, 03 Aug 2026 07:27:53 GMTService Tax Dues of Deceased Sole Proprietor Cannot Be Recovered from Legal Heirs: Chhattisgarh HC [Read Order] - TaxscanTaxscan · Wed, 29 Jul 2026 10:17:04 GMT