No Notice Issued to Legal Heir of Deceased Assessee, Rectification filed Rejected: Madras HC sets aside Order [Read Order]

JusticeC. Saravanan, observed that the assessment proceedings were initiated and concluded without issuing any notice to the petitioner, S. Abdul Kaboor, the son and legal heir of the deceased assessee, Mohammed Musthafa Rowther Sabiya Beevi proprietor of Royal Tiles and Fittings.

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The impugned assessment order dated 12.08.2024 was issued in the name of the deceased pursuant to a show cause notice issued on 18.06.2024. However, the original assessee had passed away on 30.12.2022, and no communication or notice was served on the petitioner or other legal heirs.

It was only when coercive recovery measures were initiated that the legal heirs became aware of the assessment order passed against the deceased person. Subsequently, the petitioner filed an application for rectification, pointing out that the order was a nullity, having been issued without notice to the legal representative. Despite this, the application was rejected by the GST authorities on 19.02.2025.

The High Court held that the proceedings initiated against a deceased person without notice to the legal heir are invalid in law. It further held that the rejection of the rectification application without considering this critical fact was unjustified.

Accordingly, the Court quashed both the assessment order and the order rejecting rectification. The matter was remanded to the jurisdictional tax officer to initiate fresh proceedings after issuing appropriate notices to the petitioner.

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The Court directed that the matter be decided on merits within three months from the date of receipt of its order. The petitioner was granted 30 days to submit a reply to the prior show cause notices.

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