Rekha.S Vs Assistant Commissioner (ST) (Madras High Court)
The Madras High Court considered a writ petition challenging an assessment order dated 01.03.2023 passed under the GST law against a deceased person. The petitioners, being the legal heirs of the deceased proprietor who carried on business in the name of “M/s. M.K.M. & Sons,” submitted that the proprietor had died on 25.02.2021 and that his death had been intimated to the respondent through an online application on 29.06.2022. Despite such intimation, the respondent issued GST DRC-01A dated 06.07.2022 and GST DRC-01 dated 21.11.2022 in the name of the deceased and subsequently passed the impugned assessment order on 01.03.2023 against him.
The respondent fairly admitted that both the notices and the assessment proceedings had been initiated against the deceased person. The respondent suggested that the notices may be treated as notices issued to the legal heirs, enabling them to submit their reply, following which fresh orders could be passed after granting sufficient opportunity of hearing. The petitioners accepted this course of action but maintained that the assessment order passed against the deceased was liable to be set aside.
The High Court held that the impugned assessment order had been passed against a dead person and was therefore non est in law. On that ground, the Court set aside the assessment order dated 01.03.2023.
