Madras HC Quashes GST Assessment Order Due to Death of Proprietor

M. Yasir Rahuman Vs Deputy State Tax Officer / Commercial Tax Officer (Madras High Court) The Madras High Court held that the assessment order dated 29.01.2025 passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 was invalid because it was issued after the death of the proprietor of the assessee firm on 30.06.2023. The Court quashed the order and permitted the department to issue a fresh notice to the legal heirs in accordance with law. The Court also directed that any future show cause notice be served physically since the legal heirs lacked access to the online portal. ...