This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST Assessment Order Against Deceased Person Is Non Est in Law: Madras HC
Case Law Details
- Case Name
- Rekha.S Vs Assistant Commissioner (ST) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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 D...
Author Info
