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Order passed against deceased person is nullity: Kerala High Court
Case Law Details
- Case Name
- Benoy Abraham, Legal Heir of Late Santhamma T. Vs. State Tax Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Benoy Abraham, Legal Heir of Late Santhamma T. Vs. State Tax Officer (Kerala High Court)
Summary: In the case of Benoy Abraham v. State Tax Officer, the Kerala High Court ruled that an order issued against a deceased individual is null and void. The petitioner, Mr. Benoy Abraham, was a legal heir of the late Mrs. Santhamma T, a registered dealer who passed away on June 8, 2021, prior to the issuance of a show-cause notice. Despite being aware of her death, the tax authority issued an order demanding payment in her name. The court highlighted that while Section 93 of the Centra...
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