Lakshmi Periyasamy Vs State Tax Officer (Madras High Court)
Madras High Court held that assessment order passed under GST in the name of dead person in null and void. Accordingly, order is liable to be set aside.
Facts- The impugned order dated 01.06.2022 is challenged on the short ground that the same has been passed in the name of a dead person namely Mr.S.Periyasamy.
Conclusion- Held that this Court is conscious of the fact that normally petition under Article 226 would not be exercised when there is an alternate remedy, however the same is not an absolute bar but is a self imposed restriction. The above rule of alternate remedy has certain exceptions carved out to the above rule, one such exception is where the order is without jurisdiction. The assessment made in the name of dead person having been found to be a nullity and thus without jurisdiction, falls exception to the rule of alternate remedy. Thus, the impugned order in the name of S.Periyasamy (dead person) is set aside.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The impugned order dated 01.06.2022 is challenged on the short ground that the same has been passed in the name of a dead person namely Mr.S.Periyasamy.
