Nisha Nandakumar Vs Assistant Commissioner of CGST & Central Excise (Madras High Court)
Conclusion: Once the death was intimated, the Department ought to have proceeded against the legal heirs rather than the deceased. Since the impugned order was passed against a dead person, it was invalid in law.
Held: Assessee approached the Court challenging the validity of the order issued by the GST authorities against her late husband, Krishnan Nandakumar, who had passed away. Despite this, a show cause notice dated 16.07.2021 and the subsequent order dated 28.06.2022 were issued in the name of the deceased. Assessee contended that any order passed against a dead person was non-est in law and unenforceable. She, as a legal heir, expressed willingness to respond to the show cause notice on behalf of all legal heirs. Respondents fairly admitted that the order was indeed passed against a dead person. It was held that the entire proceeding was vitiated by this procedural impropriety and could not be sustained. Assessee who was also the wife and legal heir of the deceased, expressed her willingness to participate in the adjudication and respond to the show cause notice on behalf of all legal heirs. Acknowledging this, the Court remanded the matter to the department for fresh consideration and directed assessee to file a reply within four weeks. Revenue was also instructed to grant a clear 14-day notice for a personal hearing before issuing any fresh order in accordance with law.
