Madras HC sets aside GST Assessment Orders against Deceased Person, Heirs may Face Proceedings

The Madras High Court, under Justice Senthilkumar Ramamoorthy, invalidated GST assessment orders issued against the deceased Mr. Munusamy Nagabushanam. \r

The petitioner, his son, presented evidence including a death certificate and legal heirship certificate, establishing Mr. Nagabushanam's demise on May 8, 2021, prior to the issuance of show cause notices and assessment orders. The court noted the government's acknowledgment of the taxpayer's deceased status and ruled the assessment orders untenable. \r

Accordingly, the High Court set aside the orders, allowing the Deputy Commercial Tax Officer the option to pursue proceedings against Mr. Nagabushanam's legal heirs. Mr. L. Dinesh represented the petitioner in the case.