GST SCN issued in Name of Deceased Despite intimating Death : Madras HC sets aside order and Remands matter [Read Order]

The petitioner, Nisha Nandakumar, approached the Court challenging the validity of the order dated 28.06.2022 issued by the GST authorities against her late husband, Krishnan Nandakumar, who had passed away on 09.05.2021.

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Despite the petitioner formally intimating the death of her husband to the department, a show cause notice dated 16.07.2021 was issued, and a final order was passed nearly a year later, both in the name of the deceased.

Justice Krishnan Ramasamy, hearing the case, stated that any legal order passed against a dead person is “non-est in law” and unenforceable. He noted that once the death was brought to the notice of the department, the officials ought to have issued the show cause notice to the legal heirs, rather than proceeding mechanically against the deceased.

The Court held that the entire proceeding was vitiated by this procedural impropriety and could not be sustained.

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The petitioner, who is also the wife and legal heir of the deceased, expressed her willingness to participate in the adjudication and respond to the show cause notice on behalf of all legal heirs.

Acknowledging this, the Court remanded the matter to the department for fresh consideration and directed the petitioner to file a reply within four weeks. The department was also instructed to grant a clear 14-day notice for a personal hearing before issuing any fresh order in accordance with law.

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