Madras HC Quashes GST Assessment Orders Passed Against Deceased, Declares Them Non-Est in Law [ Read Order]
The principle is that tax proceedings cannot be sustained against a deceased person and must be lawfully continued through legal representatives.
![Madras HC Quashes GST Assessment Orders Passed Against Deceased, Declares Them Non-Est in Law [ Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126810-madras-hc-gst-assessment-orders-passed-deceased-declares-non-est-in-law-taxscan.webp "Madras HC Quashes GST Assessment Orders Passed Against Deceased, Declares Them Non-Est in Law [ Read Order]")
In a recent ruling, the Madurai Bench of the Madras High Court set aside two tax assessment orders that were issued against a deceased proprietor, holding that such orders are non-est in law and cannot stand. The writ petition was filed by the petitioner, A.Sirajudeen, challenging the assessment orders dated 27.11.2025 and 18.12.2025. By consent of the parties, the main petitions...
In a recent ruling, the Madurai Bench of the Madras High Court set aside two tax assessment orders that were issued against a deceased proprietor, holding that such orders are non-est in law and cannot stand.
The writ petition was filed by the petitioner, A.Sirajudeen, challenging the assessment orders dated 27.11.2025 and 18.12.2025. By consent of the parties, the main petitions are taken up for disposal at the stage of admission itself.
Counsel for the petitioner, Sudalai Muthu N, said that the petitioner’s father, one Abdul Rasheed, passed away on 29.11.2023. However, without considering the same, the show cause notices dated 14.07.2025 & 24.09.2025 were issued for AYs 2021-22, and assessment orders were passed against the petitioner's deceased father.
The counsel contended that the said impugned order, which was passed against the petitioner's deceased father, was non-est in law, and the same is liable to be set aside. It was also included that the petitioner, who is one of the legal heirs of the deceased Proprietor, is willing to file a reply to the show cause notices dated 14.07.2025 & 24.09.2025 issued by the respondent.
On the other hand, the respondent, represented by R.Suresh Kumar, AGP (Additional Government Pleader), confirmed the submissions made by the petitioner and fairly admitted that the impugned orders were passed against the petitioner’s father, who is a dead person.
After hearing, the High Court noted that the assessee, Abdul Rasheed, had passed away on 29.11.2023, yet the tax department proceeded to issue show cause notices in July and September 2025 and subsequently passed orders against him.
The High Court ruled that “An order, which was passed against a dead person, is non-est in law and the same is liable to be set aside.” It was also held that the legal heirs of the deceased proprietor have undertaken to file replies to the pending show cause notices.
The bench justice Krishnan Ramaswamy quashed the impugned orders and remanded the matter back to the respondent for fresh consideration and directed that legal heirs must submit their reply within six weeks. Also, the tax officer must provide at least 14 days’ clear notice for a personal hearing before passing fresh orders.
Accordingly, the writ petitions were disposed of.
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