Geetha K.K Vs Assistant Commissioner (Kerala High Court)
Kerala High Court has ruled that assessment proceedings initiated and completed against a deceased taxpayer are invalid without proper notice being served to their legal heirs. The judgment came in the case of Geetha K.K. Vs. Assistant Commissioner, where the court set aside orders issued in the name of a deceased GST-registered dealer.
The petitioner, Geetha K.K., challenged assessment orders (Exts.P3 and P5) issued against her late husband, Hareesh Kumar, proprietor of “Ruby Steels.” Hareesh Kumar, a GST-registered dealer, passed away on January 21, 2024, leading to the closure of his business.
Following his demise, a show-cause notice dated August 2, 2024, was served in Hareesh Kumar’s name. Geetha K.K. responded to this notice, informing the Assistant Commissioner (3rd respondent) of her husband’s death and the business closure. Despite this, the assessment proceedings were finalized, and a GST DRC-07 summary order was issued in the deceased’s name.
The petitioner contended that the proceedings were legally unsustainable as they commenced and concluded against a dead person. The learned Government Pleader, representing the department, argued that Section 93 of the CGST Act allows for the continuation of proceedings against a deceased person, with the legal representative liable to pay dues from the estate.
