Tvl. M. Thangaraj Vs Deputy State Tax Officer-II (Madras High Court)
The Madras High Court, in the case of Tvl. M. Thangaraj Vs Deputy State Tax Officer-II, has ruled that a Goods and Services Tax (GST) assessment order issued under Section 74(9) of the Tamil Nadu GST (TNGST) Act, 2017, against a deceased person is invalid. The petitioner challenged the assessment orders, which were issued on September 2, 2024, against her husband, who had passed away on October 17, 2022. The petitioner’s counsel argued that the assessments were invalid due to the assessee’s prior death. While the Government Advocate acknowledged the notice, he stated that the tax department had not been informed of the death by the legal heirs.
The court examined the death certificate, dated October 17, 2022, and the legal heirship certificate, dated November 26, 2022, which confirmed the death of Mr. Thangaraj and identified his legal heirs, including the petitioner. Based on this evidence, the Madras High Court concluded that since the contested assessment orders were issued against an individual who was already deceased, they could not be sustained. Consequently, the court set aside the impugned orders. However, the court explicitly left it open for the respondent to initiate fresh proceedings against the legal heirs of the deceased assessee in accordance with the relevant legal provisions. All contentions from both the petitioner and the other legal heirs were also kept open for any such future proceedings. The writ petition was disposed of under these terms, with no order issued regarding costs, and the connected miscellaneous petitions were closed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
