Benoy Abraham, Legal Heir of Late Santhamma T. Vs. State Tax Officer (Kerala High Court)
Summary: In the case of Benoy Abraham v. State Tax Officer, the Kerala High Court ruled that an order issued against a deceased individual is null and void. The petitioner, Mr. Benoy Abraham, was a legal heir of the late Mrs. Santhamma T, a registered dealer who passed away on June 8, 2021, prior to the issuance of a show-cause notice. Despite being aware of her death, the tax authority issued an order demanding payment in her name. The court highlighted that while Section 93 of the Central Goods and Services Tax Act, 2017 allows for proceedings to continue against legal heirs, it does not permit proceedings to be finalized against a deceased person. Therefore, the court quashed the impugned order, affirming it lacked legal validity. The tax authority was instructed to issue notices to the petitioner, who holds power of attorney for the other legal heirs, thereby allowing them to represent the deceased in future proceedings. The ruling emphasizes the need for tax authorities to adhere to legal protocols concerning deceased individuals and their estates while outlining the proper procedures for addressing tax liabilities in such cases.
