High Court sets aside GST assessment order passed against dead person [Read Order]

The Madras High Court in the matter of Rekha.S Vs. The Assistant Commissioner quashed GST assessment order passed against dead person.

This writ petition has been filed challenging the impugned order dated 01.03.2023 passed by the respondent.

The learned Council would submit that under these circumstances, GST DRC-01A dated 06.07.2022 and GST DRC-01 dated 21.11.2022 was issued by the respondent in the name of deceased M.K.Girish. Thereafter, the impugned assessment order was also passed by the respondent on 01.03.2023 against the dead person. Therefore, he would contend that the said assessment order is liable to be set aside, since the said proceedings were initiated against a dead person.

In reply, the learned counsel for the respondent would fairly submit that GST DRC-01A dated 06.07.2022 was issued and thereafter GST DRC-01 dated 21.11.2022 against the dead person. Further, he would submit that the said notices may be treated as notice to all the petitioners, who are the legal heirs of the M.K.Girish and the petitioners can file their reply to the said notices, thereafter, the respondent will pass appropriate orders after providing sufficient opportunities to the petitioners.

The learned counsel for the petitioner would accept the suggestion made by the learned counsel for the respondent. However, he would submit that since the assessment order was passed against the dead person, the same is liable to be set aside.

Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record.

The fact remains that the impugned assessment order came to be passed against the dead person, which is non-est in law and hence, it is liable to be set aside. Therefore, this Court is of the considered view that the petitioners shall construed the notice issued by the respondent dated 06.07.2022 as a notice issued to them as on date. Further, the petitioners are directed to file a reply to the said notice within a period of 6 weeks from the date of receipt of copy of this order. Thereafter, the respondent is directed to pass appropriate orders after providing opportunities to the petitioner for personal hearing.

The impugned order dated 01.03.2023 is set aside.

Accordingly, this writ petition is disposed of. Consequently, the connected miscellaneous petition is also closed. No cost.

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