The Madras High Court in the case of Rekha.S Vs. The Assistant Commissioner suppressed the GST assessment order passed against the dead person.
Challenging the impugned order on 01.03.2023 this writ petition has been filed which has been passed by the respondent.
The pertinent Council furnishes that beneath such possibilities, GST DRC-01A dated 06.07.2022 and GST DRC-01 dated 21.11.2022 were issued via the respondent in the name of deceased M.K. Girish. After that, the respondent passed the impugned assessment order dated 01.03.2023 against the dead person. Hence, he argued that the said assessment order is obligated to be set aside as the said proceedings were initiated against a dead person.
Answering, the counsel for the respondent fairly provided that GST DRC-01A dated 06.07.2022 was issued and subsequently GST DRC-01 dated 21.11.2022 against the dead person. He would also furnish that the said notices may be treated as notice to all the applicants, who are the legal heirs of M.K.Girish and the petitioners can file their response to the stated notices, after that the respondent will pass suitable orders after giving adequate chances to the petitioners.
The petitioner’s counsel accepts the recommendations which the respondent’s counsel has made. However he provided that the assessment order was issued against the deceased person and is obligated to be set aside.
Understanding the petitioner’s counsel as well as the respondent’s counsel and perusing the materials that are available on record.
The impugned assessment order is the same and shall be passed against the dead individual which is non-est in law and therefore the same is obligated to be set aside. The court has the opinion that the applicants will construe the notice provided via the respondent on 06.07.2022 as the notice provided to them as of the date.
Moreover, the applicant rendered to furnish an answer to the notice within six weeks from the receipt date of a copy of the same order. Hence the respondent is rendered to pass the orders after furnishing the chance to the applicant for the personal hearing.
Important: Madras HC Cancels Reassessment Order and Allows Deduction on Interest Earned from Bank U/S 80P(2)(d)
The impugned order on 01.03.2023 is set aside.
As per that the same writ petition gets disposed. The linked other application is also closed. No cost.
| Case Title | Rekha.S Vs Assistant Commissioner |
| Citation | W.P.No.35411 of 2023 |
| Date | 19-12-2023 |
| For Petitioner | Mr.C.A.Ashok Kumar |
| For Respondent | Mr.T.N.C.Kaushik |
| Madras High Court | Read Order |
