Gayathri Devi Vs Assistant Commissioner (ST) (Madras High Court)
The Madras High Court held that an assessment order passed against a deceased assessee is unsustainable in law and liable to be quashed. In the case, the registered proprietor had died on August 13, 2020, but the GST Department issued an ex parte assessment order on July 29, 2024, nearly four years after his death. The Court observed that both the death certificate and legal heir certificate conclusively established the date of death, making it impermissible to continue or conclude proceedings against a deceased person. Accordingly, the impugned assessment order was set aside. However, the Court clarified that the Revenue is not left without a remedy and is free to initiate fresh proceedings against the legal representatives after issuing notices to all legal heirs in accordance with the legal heir certificate. The ruling reiterates that proceedings against a dead person are legally invalid and that due process must be followed by bringing legal representatives on record before adjudication.
Facts:
Late Shri Ram Chandra Gupta (“the Deceased Assessee”), Proprietor of M/s. School Needs, situated at No. 251/222, Walltax Road, Chennai – 600 003, was a registered person under the applicable GST enactments. The Deceased Assessee passed away on August 13, 2020, as evidenced by the death certificate dated October 05, 2020, and the legal heir certificate dated July 16, 2021.
