Case of death of proprietor

If business is to be closed, then legal heirs need to distribute assets amongst themselves equally.
however if business would be continued by anyone legal heir as a proprietor, then other legal heirs need to give noc fir carrying on the business.
Deceased bank account needs to be closed and new bank account in the name of successor legal heir needs to be opened. old gst, Pan needs to be surrendered, and it needs to be transferred in the name of new proprietor.
However if legal heirs agree to continue the business, then they can form a partnership firm and get all assets of erstwhile proprietary concern in the firm's name. Also old gst, Pan needs to be cancelled and new GST registration, Pan need to be done in the name of firm .