GST Order Against Deceased Invalid: Madras HC

Tvl. M. Thangaraj Vs Deputy State Tax Officer-II (Madras High Court)

The Madras High Court, in the case of Tvl. M. Thangaraj Vs Deputy State Tax Officer-II, has ruled that a Goods and Services Tax (GST) assessment order issued under Section 74(9) of the Tamil Nadu GST (TNGST) Act, 2017, against a deceased person is invalid. The petitioner challenged the assessment orders, which were issued on September 2, 2024, against her husband, who had passed away on October 17, 2022. The petitioner’s counsel argued that the assessments were invalid due to the a

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