GST Order passed against Deceased Person Non Est in Law: Madras HC

The Madras High Court has ruled that a GST order issued against a deceased person is void and non-est in law. The court clarified that such an order cannot be sustained as it violates the fundamental principles of natural justice and procedural fairness. The decision highlights the importance of properly identifying the legal status of a taxpayer before issuing tax orders and reinforces that any order made against a deceased person is legally invalid.