Legal Heir added as Authorised Signatory

Man Mohan Sachdeva (24 Points)

07 March 2019  
On the death of proprietor of a firm her Legal Heir has been added as Authorized Signatory on the GST Portal. The legal heir is already proprietor of another firm and is not interested to continue as proprietor of the erstwhile firm of his mother by taking new gst registration under the same trade name. Can he transfer the ITC to his own firm already regd. for his existing firm having different trade name by filing ITC 02 and apply for cancelation of GST regn of his mother ?