Liability if a person dies :
Save as otherwise provided in Insolvency and Bankruptcy Code, where a person, liable to pay tax under this Act, dies, then—
(a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Act, and
(b) if the business carried on by the person is discontinued, whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, to the extent to which the estate is capable of meeting the charge, the tax, penalty or interest due from such person under this Act,
whether such tax interest or penalty has been determined before his death but has remained unpaid or is determined after his death – section 93(1) of CGST Act.