In a recent ruling, the Maduari bench of Madras High Court has ruled that the Goods and Services Tax ( GST ) demand order passed against the deceased person is ‘Non Est in Law’.
The writ petition by Robin John challenged the order dated July 29, 2024, and the subsequent notice dated November 7, 2024. The petitioner also sought directions to de-freeze their bank account.
The petitioner argued that the impugned order was passed against their deceased father, who had passed away on May 24, 2024. To substantiate the claim, the petitioner produced the death certificate.
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It was revealed that the GST authorities had issued a notice under Form DRC-01 on May 3, 2024, followed by notices for personal hearings on June 18, July 13, and July 20, 2024. However, the final order was passed on July 29, 2024, after the demise of the assessee.
Justice K. Kumaresh Babu observed that issuing an order against a deceased person is legally untenable. The court held that such an order is “non est in law” and cannot be enforced. Accordingly, the court set aside the order dated July 29, 2024, and allowed the writ petition.
While quashing the order, the court granted the GST authorities the liberty to initiate appropriate proceedings against the legal heirs of the deceased, in accordance with the law. The court did not impose any costs on the parties and closed all connected miscellaneous petitions.
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