Kerala HC Orders Fresh GST Assessment for Deceased Assessee

Vikas A Shah Vs State Tax Officer (Kerala High Court) Introduction: The case of Vikas A Shah vs State Tax Officer before the Kerala High Court revolves around the continuation of GST assessment proceedings against the deceased mother of the appellant. The court’s direction for a fresh assessment order is pivotal in ensuring procedural fairness and adherence to legal principles. Detailed Analysis: 1. Background: The appellant, Vikas A Shah, challenged the assessment orders passed by the State Tax Officer against his deceased mother for the financial years 2017-2018 and 2018-2019. The late...