Madras HC quashes GST Proceedings against Deceased Person

Munusamy Nagabushanam (Deceased) Vs Deputy Commercial Tax Officer (Madras High Court) In a latest GST judgment by the High Court of Madras, the issue of assessment orders issued to a deceased person was addressed. The case involved Munusamy Nagabushanam who was represented by his legal heir, Nethaji Nagabushanam. ​This article will analyze the key points of the judgment and discuss its implications in the context of Goods and Services Tax (GST) law. The petitioner contended that the assessment orders were issued after the demise of his father, and therefore, were unsustainable. Key Arguments...