Assessment order Passed under GST after death was Invalid

Vimal Raj Vs State Tax Officer (Kerala High Court)

Assessee was already dead as on the date of assessment order and therefore, the assessment orders is a nullity and no other issues are decided by this Court and such other issues are left open.

GST Department will be at liberty to take fresh action in the said assessment proceedings, after ascertaining from the competent Revenue Officials as to who all are the legal representatives or legal heirs of the said deceased assessee and then th

Please become a Premium member. If you are already a Premium member, login here to access the full content.