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2025 (1) TMI 712

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..... e fact that normally jurisdiction under Article 226 would not be entertained when there is an alternate remedy, however the same is not an absolute bar but is a self imposed restriction and has exceptions carved out to the above rule, one such exception is where the order is without jurisdiction. The assessment made in the name of dead person has been held to be a nullity and would thus fall withi .....

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..... the impugned order under Section 62 of the CGST Act has been made on 30.03.2022 in the name of S.Periyasamy, subsequent to his death. It is submitted that any assessment proceedings in the name of a dead person is non est and liable to be set aside and the same is without jurisdiction. 3. It is submitted by the learned counsel for the petitioner that identical issue has come up for consideration .....

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..... ot carrying on the business of the deceased person. 11. Be that as it may, since the impugned order has been passed against the dead person, the impugned order is quashed by directing the respondents to issue a common notice to the petitioner representing the interest of the other legal heirs/legal representatives of the deceased dealer Mr.Radhakrishnan Pillai, within a period of 30 days from the .....

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..... the material on record. 7. This Court is conscious of the fact that normally jurisdiction under Article 226 would not be entertained when there is an alternate remedy, however the same is not an absolute bar but is a self imposed restriction and has exceptions carved out to the above rule, one such exception is where the order is without jurisdiction. The assessment made in the name of dead perso .....

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