GST Notices Issued to Deceased Person & Resultant Orders Are Void: Madras HC

S. Rekha Vs Commercial Tax Officer (Madras High Court) Madras High Court has set aside a Goods and Services Tax (GST) demand raised by the Commercial Tax Officer against a proprietor despite being formally notified of the taxpayer’s death. The court ruled that notices and orders issued to a deceased person were void and without legal standing. However, the court granted the tax department the liberty to initiate fresh proceedings against the legal heirs of the deceased. The case, W.P.No. 10565 of 2025, was filed by the legal heirs of the late M.K. Girish, proprietor of the firm “M....