2023 (12) TMI 995 - HC - GST

Validity of assessment order - proceedings initiated against a dead person - HELD THAT - The fact remains that the impugned assessment order came to be passed against the dead person which is non-est in law and hence it is liable to be set aside. Therefore this Court is of the considered view that the petitioners shall construed the notice issued by the respondent dated 06.07.2022 as a notice issued to them as on date. Further the petitioners are directed to file a reply to the said notice within a period of 6 weeks from the date of receipt of copy of this order. Thereafter the respondent is directed to pass appropriate orders after providing opportunities to the petitioner for personal hearing. The impugned order is set aside - appeal allowed.

Summary

Issues Involved: Challenge to impugned assessment order passed against deceased person.

Summary:
The writ petition challenges the order dated 01.03.2023 passed by the respondent. The petitioners, as legal heirs of the deceased M.K.Girish, argue that the assessment order against the deceased is invalid. The respondent issued notices against the deceased, but it is acknowledged that these may be treated as notices to the legal heirs. The court agrees that the assessment order against a deceased person is not valid in law and sets it aside. The petitioners are directed to respond to the notices within six weeks, after which the respondent will make appropriate decisions after providing opportunities for a personal hearing. The writ petition is disposed of, and the impugned order is set aside.