Case Law Details
Rekha. S Vs Assistant Commissioner (ST) (Madras High Court)
Introduction: In a significant legal development, the Madras High Court recently ruled on a writ petition challenging an order passed by the Assistant Commissioner (ST) on 01.03.2023. The petition, filed by Rekha.S, brought to light a unique circumstance where a GST assessment order was issued against a deceased person, M.K.Girish, who had been running a business named “M/s.M.K.M.& Sons.” The judgment delves into the intricacies of the case and its implications for the legal heirs.
Detailed Analysis: The petitioner’s counsel highlighted that M.K.Girish passed away on 25.02.2021, and the respondent was duly informed through an online application dated 29.06.2022. Despite the acknowledgment of the demise, the GST DRC-01A dated 06.07.2022 and GST DRC-01 dated 21.11.2022 were issued in the name of the deceased. Subsequently, an assessment order was passed against the deceased M.K.Girish on 01.03.2023.
The petitioner contended that initiating proceedings against a dead person was legally untenable, seeking the set-aside of the assessment order. The respondent, while acknowledging the issuance of notices against the deceased, suggested considering these notices as applicable to all legal heirs. The court accepted this suggestion, directing the petitioners to respond within six weeks.
The Madras High Court, in its considered view, declared the impugned assessment order against the dead person as non-est in law, leading to its overturning. The court further directed the legal heirs to treat the notices as addressed to them, necessitating a response within six weeks. The respondent was instructed to pass appropriate orders after providing opportunities for personal hearings to the petitioners.
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