GST Assessment Notice/Order cannot be passed against the Deceased Person

[CA Bimal Jain]

The Hon’ble Madras High Court in the case of REKHA. S, KAVITHA. S, SUDHA. V,M.K. NITHISH AND M.K. GANESH VERSUS THE ASSISTANT COMMISSIONER (ST) , CHENNAI - 2023 (12) TMI 995 - MADRAS HIGH COURT granted relief to the legal heirs of the Deceased by setting aside the GST Assessment Order issued against the Deceased on the ground that the Order came to be passed against the dead person, which is non-est in law.

Facts:

Mr. M.K. Girish (“the Deceased”) passed away on February 25, 2021. The Revenue Department (“the Respondent”) was informed through an online application on June 29, 2022, about the demise. Despite acknowledgment of the demise, FORM DRC-01A dated July 06, 2022, and FORM DRC-01 dated November 21, 2022 (“Impugned Notices”) were issued in the name of the Deceased. Subsequently, an Assessment Order (“Impugned Order”) dated March 01, 2023, was issued against the Deceased.

Rekha. S (“the Petitioner/Legal Heir”) contended that initiating proceedings against a dead person was legally untenable, seeking to set aside the Impugned Order. The Respondent suggested considering the Impugned Notices as applicable to the Petitioner while acknowledging the issuance of the Impugned Notices as issued in the name of the Petitioner. 

Hence, the Petition was filed by the Petitioner to challenge the Impugned Notices and Impugned Order.

Issue:

Whether the GST Notices/ Order can be passed against the Deceased Person?

Held:

The Madras High Court in REKHA. S, KAVITHA. S, SUDHA. V,M.K. NITHISH AND M.K. GANESH VERSUS THE ASSISTANT COMMISSIONER (ST) , CHENNAI - 2023 (12) TMI 995 - MADRAS HIGH COURT held as under:

• Held that, the fact remains that the Impugned 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 consider the Impugned Notices issued by the Respondent as it is issued to them as on date.
• Directed that, the Petitioner to file a reply to the Impugned Notices within a period of 6 weeks from the date of receipt of the copy of this order. Thereafter, directed the Respondent to pass appropriate orders after providing opportunities of personal hearing to the Petitioner. Hence, the Writ Petition was disposed of.

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