GST DAILY – 434 : Order to be set aside as the assessment was made against a deceased person: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Upmanyu Kattha Industries V/s State of U.P., decided on 9-1-2025
Tag: gst demand on deceased
GST DAILY – 344 : 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
GST DAILY – 312 : HC quashed order passed against dead person; directs GST Dept. to issue common notice to legal heirs of deceased
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Unnikrishnan R.V/s Union of India, decided on 12-6-2024
Order against deceased person held void; Revenue can proceed afresh against legal heirs under GST Law
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.
Legal heir not liable for deceased’s GST dues in absence of business continuity
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.
Order passed against deceased person is nullity
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.
Demand Order passed against deceased person is not valid
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.
GST Assessment Notice/Order cannot be passed against 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.