2025 (6) TMI 1154 - HC - GST

Legal Heirs Can Challenge Tax Assessments: Deceased Assessee's Rights Preserved Through Procedural Fairness and Fresh Opportunity

Sahaya Kapil Bosco Versus The Deputy State Tax Officer, (St), Nagercoil Rural Assessment Circle, Nagercoil

HC disposed of writ petition challenging GST assessment order against deceased assessee. Court set aside the order and remitted matter to tax authority, ... Challenge to GST assessment order - order passed against the dead person - HELD THAT:- Since the impugned 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 (3) months from the date of receipt of a copy of this order. Petition disposed off. The Madras High Court disposed of the Writ Petition at admission, concerning the impugned GST assessment order dated 20.08.2024 for the assessment year 2019-20 against the deceased assessee, M. John Bosco. The petitioner, his legal heir and son, sought an opportunity to respond to the show cause notice preceding the order. The Court held that since the order was passed against a deceased person, and the petitioner has an interest in the business, 'the impugned order is set aside' and remitted the matter to the respondent to pass fresh orders 'on merits and in accordance with law' preferably within three months. The petitioner was directed to file a reply to the show cause notice within 30 days of receiving the order. The petition was disposed of with no costs.