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GST Order Against Deceased Person Is Void: Bombay HC
Case Law Details
- Case Name
- Sunil Thampy Nair Vs State of Maharashtra (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Sunil Thampy Nair Vs State of Maharashtra (Bombay High Court)
Order against deceased person held void; Revenue can proceed afresh against legal heirs under GST Law
The Bombay High Court, in the case of Sunil Thampy Nair v. State of Maharashtra, determined that a tax demand order issued against a person who had been deceased for five years was a legal nullity. The petitioner, Sunil Thampy Nair, challenged the order and a subsequent property attachment notice, arguing that the proceedings were void because they were initiated against a dead person. The court agreed with this principle but noted ...
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