Case Law Details
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 proceed in accordance with law. The Court also directed that any future show cause notice be served physically, as the legal heirs lacked access to the online portal.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This writ petition challenges the impugned order of assessment dated 25.04.2024 passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017.
2. After hearing the learned counsel on either side, it is seen that AR Rahman Spices is a proprietorship concern run by one S.Majeeth. The proprietor of the said firm, namely, S.Majeeth, died on 30.06.2023. However, the impugned order came to be passed subsequent to his death and, as such, the same is a nullity.
3. In view thereof, this writ petition stands allowed and the impugned order dated 25.04.2024 is quashed. However, the respondent is at liberty to issue a fresh notice to the legal heirs of the deceased and proceed in the matter in accordance with law. Needless to state, since it is submitted that the legal heirs do not have access to the online portal, any show cause notice, if issued, shall be served in physical form. No costs. Consequently, the connected Miscellaneous Petitions are closed.
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