Madras HC Quashes GST Assessment as Order Was Passed Against Deceased Proprietor

M. Yasir Rahuman Vs Deputy State Tax Officer / Deputy Commercial Tax Officer (Madras High Court) The Madras High Court quashed a GST assessment order dated 25.04.2024 passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, holding that an assessment order issued in the name of a deceased sole proprietor is a nullity. The proprietorship concern, AR Rahman Spices, was run by S. Majeeth, who had died on 30.06.2023 before the assessment order was passed. The Court allowed the writ petition and granted liberty to the tax authorities to issue a fresh notice to the legal heirs and...