GST Assessment Notice/Order cannot be passed against Deceased Person: Madras HC

Rekha. S Vs Assistant Commissioner (ST) (Madras High Court) The Hon’ble Madras High Court in the case of Rekha. S v. Assistant Commissioner (ST) [W.P.No.35411 of 2023 and W.M.P.No.35374 of 2023 dated December 12, 2023] granted relief to the legal heirs of the Deceased by setting aside the GST Assessment Order issued against the Deceased on the ground that the Order came to be passed against the dead person, which is non-est in law. Facts: Mr. M.K. Girish (“the Deceased”) passed away on February 25, 2021. The Revenue Department (“the Respondent”) was informed through an online applica...