GST DAILY – 344 : Assessment order passed against a dead person is non-est in law and liable to be set aside: HC

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Assessment order passed against a dead person is non-est in law and liable to be set aside: HC

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Rekha S. V/s Assistant Commissioner (ST), decided on 19-12-2023

 👉 Issue:-

✔️ Can Assessment order passed against a dead person?

👉 The Hon’ble High Court Judgement:-

✔️ Where the assessment order was passed against a dead person, which is non-est in law and hence, it is liable to be set aside.

Section 73 of Central Goods And Services Tax Act,2017.