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GST Order Set Aside as Passed Against Deceased Person: Madras HC

Case Law Details

Case Name
T. Madhanprabhu Vs Deputy State Tax Officer (Madras High Court)
Date of Judgement/Order
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T. Madhanprabhu Vs Deputy State Tax Officer (Madras High Court) The writ petition challenged the order dated 06.09.2024 passed by the respondent. The petitioner submitted that the original proprietor of the firm died on 25.01.2023. Thereafter, an application was filed for cancellation of the GST registration, which was cancelled by order dated 16.04.2024 with retrospective effect from 31.08.2023. The petitioner stated that the GST portal was not accessed thereafter. However, a show cause notice dated 03.11.2023 and the subsequent impugned order dated 06.09.2024 were issued in the name of the d...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,080

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