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Assessment order under GST in name of dead person is void in law
Case Law Details
- Case Name
- Lakshmi Periyasamy Vs State Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Lakshmi Periyasamy Vs State Tax Officer (Madras High Court)
Madras High Court held that assessment order passed under GST in the name of dead person in null and void. Accordingly, order is liable to be set aside.
Facts- The impugned order dated 01.06.2022 is challenged on the short ground that the same has been passed in the name of a dead person namely Mr.S.Periyasamy.
Conclusion- Held that this Court is conscious of the fact that normally petition under Article 226 would not be exercised when there is an alternate remedy, however the same is not an absolute bar but is a self imposed restrict...
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