GST Order passed against Deceased Person: HC declared proceedings as Non Est

Robin John Vs State Tax Officer (Madras High Court) In a recent ruling Hon’ble Madras HC set aside the order after observing that Demand Order and other notices including DRC-01 were issued against the assessee who died before the passing of the order. However, HC granted liberty to respondent to initiate appropriate proceedings against the legal heirs of the assessee. Hon’ble HC held that the impugned order against the deceased person is liable to be held as non est (person with a writ could not be found) in law. FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Heard Mr. I. Ro...