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GST Assessment Proceedings Against a Deceased Proprietor Are Void: Madras HC
Case Law Details
- Case Name
- Balasubramanian Vs State Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All High Courts, Madras High Court
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Balasubramanian Vs State Tax Officer (Madras High Court)
Assessment Proceedings Against a Deceased Proprietor Are Void: Madras High Court Allows Fresh Action Only Against Legal Heirs
Background of the Case
In Balasubramanian Vs. State Tax Officer (Madras High Court), the petitioner challenged an assessment order dated 18.12.2025 passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act). The challenge was based on a fundamental jurisdictional defect: the show cause notice initiating the proceedings and the consequential assessment order were both issued in the name ...
