GST Order Against Deceased Person Is Void: Bombay HC

Sunil Thampy Nair Vs State of Maharashtra (Bombay High Court) Order against deceased person held void; Revenue can proceed afresh against legal heirs under GST Law The Bombay High Court, in the case of Sunil Thampy Nair v. State of Maharashtra, determined that a tax demand order issued against a person who had been deceased for five years was a legal nullity. The petitioner, Sunil Thampy Nair, challenged the order and a subsequent property attachment notice, arguing that the proceedings were void because they were initiated against a dead person. The court agreed with this principle but noted ...