GST Assessment Order Against Deceased Person Unsustainable: Madras HC

The Madras High Court has held that a GST assessment order issued against a deceased person is unsustainable in law. The court reiterated the fundamental legal principle that proceedings against a deceased individual are void ab initio. The tax authorities' failure to ascertain the status of the assessee and to bring the legal representatives on record before issuing the assessment order renders the entire process invalid. The High Court quashed the assessment order, emphasizing the need for tax authorities to ensure that proceedings are conducted against a legally recognized entity or individual. This ruling underscores the importance of due diligence by the tax department in identifying the correct legal representatives in cases of deceased assessees.