Madras HC quashes GST Order for Failure to issue notice to Legal Heirs of Deceased Assessee

S. Abdul Kaboor Vs Deputy State Tax Officer (Madras High Court) Madras High Court on July 25, 2025, set aside a tax order issued against a deceased assessee by the Deputy State Tax Officer. The court ruled that the order, dated August 12, 2024, for the Financial Year 2019-20, was invalid as no proper notice was served on the legal heirs of the deceased. The petitioner, S. Abdul Kaboor, son of the late Mohammed Musthafa Rowther Sabiya Beevi, proprietor of Royal Tiles and Fittings, challenged the order. His mother, the assessee, passed away on December 30, 2022. Despite this, a show cause notice...