Rekha. S Vs Assistant Commissioner (ST) (Madras High Court) [W.P. No 35411 of 2023]

The Madras High Court made a noteworthy legal decision when it addressed a writ petition that contested an order issued by the Assistant Commissioner (ST) on March 1, 2023. The petition, filed by Rekha.S, shed light on a peculiar situation where a GST assessment order was issued against a deceased individual named M.K.Girish, who operated a business called “M/s.M.K.M.& Sons.” The court’s judgment thoroughly examines the complexities of the case and the potential consequences for the deceased person’s legal heirs.

This writ petition was filed challenging the impugned order dated 01.03.2023 passed by the respondent. The learned counsel for the petitioners submitted that the petitioners are the legal heirs of the deceased M.K.Girish, who was running business in the name of “M/s.M.K.M.& Sons”. The said M.K.Girish was passed away on 25.02.2021 and the same was intimated to the respondent by way of online application dated 29.06.2022.

Further, GST DRC-01A dated 06.07.2022 and GST DRC-01 dated 21.11.2022 was issued by the respondent in the name of deceased M.K.Girish. Thereafter, the aforesaid impugned assessment order was also passed by the respondent on 01.03.2023 against the dead person. However, the petitioner contended that the said assessment order is liable to be set aside, since the said proceedings were initiated against a dead person.

In reply, the learned counsel for the respondent fairly submitted that GST DRC-01A dated 06.07.2022 and GST DRC-01 dated 11.2022 was issued against the dead person. Further, the said notices may be treated as notice to all the petitioners, who are the legal heirs of the M.K.Girish and the petitioners can file their reply to the said notices, thereafter, the respondent will pass appropriate orders after providing sufficient opportunities to the petitioners.

After hearing the learned counsel for the petitioner and the respondent and also perusing the materials available on record, the fact remains that the impugned assessment order came to be passed against the dead person, which is non-est in law and hence, it is liable to be set aside. Accordingly, the said impugned order dated 01.03.2023 should be set aside.

The Madras Court was of the considered view that the petitioners shall consider the notice issued by the respondent dated 06.07.2022 as a notice issued to them as on date. Thus, the petitioners are directed to file a reply to the said notice within a period of 6 weeks from the date of receipt of copy of this order. Thereafter, the respondent were directed to pass appropriate orders after providing opportunities of personal hearing to the petitioner.

With the above direction, this writ petition is disposed of. Consequently, the connected miscellaneous petition is also closed. No cost.

To Download full order, click here.

“The site is for information purposes only and does not provide legal advice of any sort. Viewing this site, receipt of information contained on this site, or the transmission of information from or to this site does not constitute an attorney-client relationship.

The information on this site is not intended to be a substitute for professional advice.”