The Hon’ble Madras High Court in the case of V. Damayanti dismissed the writ petition filed by the legal heir of the deceased proprietor and upheld the demand initiated under Section 74 of the Central Goods and Services Tax Act, 2017
The Hon’ble Madras High Court in the case of Gayathri Devi, Legal Heir and Wife of Late Ram Chandra Gupta quashed the ex-parte assessment order passed against the deceased assessee and held that the said order is unsustainable in law..
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Upmanyu Kattha Industries V/s State of U.P., decided on 9-1-2025
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Rekha S. V/s Assistant Commissioner (ST), decided on 19-12-2023
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Unnikrishnan R.V/s Union of India, decided on 12-6-2024
The Hon’ble Bombay High Court in Sunil Thampy Nair held that an order passed against a deceased person is a nullity in law and cannot be sustained, while permitting the Revenue under Section 93 of the CGST Act, 2017 to initiate fresh proceedings against the legal representatives.
The Hon’ble Jharkhand High Court in Rishi Shangari set aside the order stating that in absence of any material referred to by department as to on what basis it was held that the Assessee was continuing business in name of his father’s proprietary concern after his father’s death in spite of the Assessee obtaining a fresh registration in his own name.
The Hon’ble Kerala High Court in the case of Benoy Abraham allowed the writ petition and quashed the held that order passed against deceased person is nullity. The Section 93 of the Central Goods and Services Tax Act, 2017 permits continuance of proceedings against legal heirs but does not authorize culmination of proceedings against deceased person. Tax authorities directed to continue proceedings against legal heirs by issuing notice to Assessee who holds power of attorney for other legal heirs.
The Hon’ble Madras High Court in the case of Unnikrishnan R., held that order passed against the dead person is invalid when the business of the deceased person is not being operated by the legal heirs of the deceased person. Also, it was held that, the Department is empowered to recover the tax amount under Section 93 of the CGST Act if the business is being carried out by the legal heirs of the deceased person.
The Hon’ble Madras High Court in this 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.
