Madras HC Quashes GST Assessment Order Passed Against Deceased Assessee

Gayathri Devi Vs Assistant Commissioner (ST) (Madras High Court) The Madras High Court held that an assessment order passed against a deceased assessee is unsustainable in law and liable to be quashed. In the case, the registered proprietor had died on August 13, 2020, but the GST Department issued an ex parte assessment order on July 29, 2024, nearly four years after his death. The Court observed that both the death certificate and legal heir certificate conclusively established the date of death, making it impermissible to continue or conclude proceedings against a deceased person. According...