GST Dept raised Demand Despite Intimation of Assessee’s Death: Madras HC Quashes Orders, Permits Action against Heirs [Read Order]
The department had gone on issuing notices and making demands even after being notified of the death of the assessee, thus making the proceedings ex parte and inherently defective
![GST Dept raised Demand Despite Intimation of Assessee’s Death: Madras HC Quashes Orders, Permits Action against Heirs [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Madras-High-court-GST-Madras-HC-on-GST-demand-after-death-TAXSCAN.jpeg "GST Dept raised Demand Despite Intimation of Assessee’s Death: Madras HC Quashes Orders, Permits Action against Heirs [Read Order]")
In a recent ruling, the Madras High Court has quashed the GST ( Goods and Services Tax ) orders which raised demand despite intimation of assessee’s death. The department chose to issue notices continuously and court permitted action against the heirs. The petitioner, represented by counsel Mr. C.A. Ashok Kumar, challenged the order dated 26.02.2025 passed by the GST department against...
In a recent ruling, the Madras High Court has quashed the GST ( Goods and Services Tax ) orders which raised demand despite intimation of assessee’s death. The department chose to issue notices continuously and court permitted action against the heirs.
The petitioner, represented by counsel Mr. C.A. Ashok Kumar, challenged the order dated 26.02.2025 passed by the GST department against Mr. M.K. Girish, proprietor of “M.K.M. & Sons,” who had passed away on 25.02.2021.
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Despite an online intimation of his death made to the department on 29.06.2022, the department continued to issue notices in his name and ultimately passed the impugned demand order.
The petitioner’s counsel argued that the entire proceedings violated principles of natural justice since they were initiated against a non-existent person.
The Special Government Pleader (Taxes) reasonably conceded that in similar cases, the Court had granted relief but allowed the department to proceed against the legal heirs.
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Justice Krishnan Ramasamy noted that the department had gone on issuing notices and making demands even after being notified of the death of the assessee, thus making the proceedings ex parte and inherently defective. The Court held that such orders are void in law and susceptible to being quashed.
Consequently, the High Court declared the impugned order of 26.02.2025 set aside, but ordered liberty to the department to file new proceedings against the legal heirs of the deceased, who were ordered to submit their replies and take part in the process. With these instructions, the writ petition was granted without cost, and the connected miscellaneous petitions were dispensed with.
To Read the full text of the Order CLICK HERE
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