The Madras High Court ruled that the GST ( Goods and Services Tax ) assessment orders cannot be sustained. Thus, the court set aside the order leaving it to open for the department to initiate proceedings against the legal heirs of the deceased.
The GST assessment orders pertaining to distinct periods have been challenged on the ground that they were erroneously issued against a deceased individual before the bench of Justice Senthilkumar Ramamoorthy.
The petitioner, one of the sons of the late Mr. Munusamy Nagabushanam, argued that his father passed away on 8th May 2021, whereas subsequent show cause notices and assessment orders were issued against him.
The counsel representing the petitioner drew attention to the death certificate and legal heirship certificate, stating that the legal proceedings against a deceased person are legally unsustainable. The documents presented clearly indicated the date of Mr. Munusamy Nagabushanam’s demise and established that all relevant communications and the impugned assessment orders were issued subsequent to this date.
On the contrary, the Additional Government Pleader, did not contest the facts regarding the deceased status of the taxpayer.
Taking into account the irrefutable evidence of the death certificate and the legal implications thereof, the High Court ruled that the impugned assessment orders could not be sustained. The court set aside these orders, leaving open the option for the respondent- The Deputy Commercial Tax Officer to initiate proceedings against the legal heirs of the late Mr. Munusamy Nagabushanam.
Mr.L.Dinesh appeared for the petitioner.
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