Case Law Details
Rekha. S Vs Assistant Commissioner (ST) (Madras High Court)
The Hon’ble Madras High Court in the case of Rekha. S v. Assistant Commissioner (ST) [W.P.No.35411 of 2023 and W.M.P.No.35374 of 2023 dated December 12, 2023] granted relief to the legal heirs of the Deceased by setting aside the GST Assessment Order issued against the Deceased on the ground that the Order came to be passed against the dead person, which is non-est in law.
Facts:
Mr. M.K. Girish (“the Deceased”) passed away on February 25, 2021. The Revenue Department (“the Respondent”) was informed through an online application on June 29, 2022, about the demise. Despite acknowledgment of the demise, FORM DRC-01A dated July 06, 2022, and FORM DRC-01 dated November 21, 2022 (“Impugned Notices”) were issued in the name of the Deceased. Subsequently, an Assessment Order (“Impugned Order”) dated March 01, 2023, was issued against the Deceased.
Rekha. S (“the Petitioner/Legal Heir”) contended that initiating proceedings against a dead person was legally untenable, seeking to set aside the Impugned Order. The Respondent suggested considering the Impugned Notices as applicable to the Petitioner while acknowledging the issuance of the Impugned Notices as issued in the name of the Petitioner.
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