Order passed against deceased person is nullity: Kerala High Court

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 Servi...