The court concluded that the assessment orders passed against a dead person were legally untenable.
The Madras High Court has ruled that the GST (Goods and Services Tax) assessment order issued under Section 74(9) of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017 against the deceased person is unsustainable. The Court was hearing a writ petition filed by the widow of the assessee, challenging the validity of the…
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