2024 (6) TMI 1093 - HC - GST

Challenge to assessment orders pertaining to distinct assessment periods - challenge on the ground that such orders were issued to a dead person - HELD THAT - The petitioner has placed on record the death certificate. Such certificate indicates the date of death as 08.05.2021. All the relevant communications including the impugned assessment orders are subsequent thereto. Consequently orders impugned herein cannot be sustained. The impugned orders dated 19.09.2023 are set aside by leaving it open to the respondent to initiate proceedings against the legal heirs of the late Mr. Munusamy Nagabushanam. Petition disposed off.

Summary

Issues:
Assessment orders issued to a deceased person.

Analysis:
The judgment pertains to two writ petitions challenging assessment orders issued to a deceased individual. The petitioner, one of the sons of the deceased, argued that the orders were invalid as they were issued after the death of his father. The petitioner provided the death certificate and legal heirship certificate to support his claim. The counsel for the petitioner emphasized the unsustainability of the proceedings against a deceased person.

The court noted that the death certificate confirmed the demise of the individual on 08.05.2021, while the assessment orders were issued after this date. Considering the sequence of events, the court concluded that the impugned orders could not be upheld. Consequently, the court set aside the orders dated 19.09.2023 and allowed the respondent to initiate proceedings against the legal heirs of the deceased individual.

In the final disposition, the court disposed of the writ petitions in accordance with the above decision, with no costs imposed. The related miscellaneous petitions were also closed as a result of the judgment.