If sole proprietor dies without estate (will)

Typical Question , But stock will be transferred only if the wife and children consents to it

little bit this link help you


https://youtu.be/F_QlnWJdGNU

thanks for video link

yes the spouse and children are ready to transfer but there is no provision of such transfer

in this case there is no input credit as it is already utilized by the deceased and the stock is showing in the books of deceased. so if the spouse and children obtain a new gstin as partnership firm. is it able to transfer stock ??

or is it considered as sale as there is no will(estate) from the deceased??

if it considered as sale then the spouse and family should pay a tax on sale for which they are legal heirs?!

pls guide me in the above query