Deceased Taxpayer GST Assessment Invalid Without Notice to Legal Heir  

Geetha K.K Vs Assistant Commissioner (Kerala High Court) Kerala High Court has ruled that assessment proceedings initiated and completed against a deceased taxpayer are invalid without proper notice being served to their legal heirs. The judgment came in the case of Geetha K.K. Vs. Assistant Commissioner, where the court set aside orders issued in the name of a deceased GST-registered dealer. The petitioner, Geetha K.K., challenged assessment orders (Exts.P3 and P5) issued against her late husband, Hareesh Kumar, proprietor of “Ruby Steels.” Hareesh Kumar, a GST-registered dealer, ...