GST Assessment Orders Quashed as They Were Passed Against Deceased Person

A. Sirajudeen Vs State Tax Officer (FAC) (Madras High Court)

In A. Sirajudeen v. State Tax Officer (FAC), the Madras High Court considered writ petitions challenging GST assessment orders dated 27.11.2025 and 18.12.2025 passed against the petitioner’s father, Abdul Rasheed, who had died on 29.11.2023. Despite his death, show cause notices dated 14.07.2025 and 24.09.2025 were issued for the assessment year 2021–22, and subsequent adjudication orders were also passed in his name. The petitioner contended that orders passed against a deceased person are non-est in law and

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