GST Order passed against name of deceased despite intimating death was invalid

Nisha Nandakumar Vs Assistant Commissioner of CGST & Central Excise (Madras High Court) Conclusion: Once the death was intimated, the Department ought to have proceeded against the legal heirs rather than the deceased. Since the impugned order was passed against a dead person, it was invalid in law. Held: Assessee approached the Court challenging the validity of the order issued by the GST authorities against her late husband, Krishnan Nandakumar, who had passed away. Despite this, a show cause notice dated 16.07.2021 and the subsequent order dated 28.06.2022 were issued in the name of the...