The Madras High Court has quashed the Goods and Service Tax (GST) assessment passed against the deceased person and allowed the legal heir of the deceased person to respond.
The bench of Justice C.Saravanan recognized the petitioner as a legal heir who may have an interest in the business formerly operated by the deceased assessee, the High Court found merit in the plea. The court noted that the assessment order was passed against a person who was no longer alive, and hence, the order could not be sustained.
The petitioner is the legal heir of one M.John Bosco, an assessee under the provisions of the respective GST enactments, who died on 06.05.2021. The assessment order is for the assessment year 2019-20 (Tax period :April 2019 to March 2020).
The petitioner, claimed to be the son of the diseased, M.John Bosco, submits that the petitioner may be given one opportunity to reply to the show cause notice that preceded the order. The petitioner will cooperate with the respondents.
The court held that since the order has been passed the against the dead person and his son may have an interest in the business of the deceased assessee, namely M.John Bosco, the impugned order is set aside and the case is remitted back to the respondent to pass fresh orders on merits and in accordance with law as expeditiously as possible preferably within a period of three months.
Case Details
Case Title: Sahaya Kapil Bosco Vs The Deputy State Tax Officer
Case No.: W.P.(MD) No.15393 of 2025 and W.M.P.(MD) No.11634 of 2025
Date: 09.06.2025
Counsel For Petitioner: N.Sudalai Muthu
Counsel For Respondent: J.K.Jayaselan
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