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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Ex parte GST assessment orders against deceased taxpayer declared non est, set aside; matters remanded for fresh consideration</h1> HC held that ex parte GST assessment orders and related show-cause notices issued and decided against a deceased person are non est and cannot be ... Cancellation of the GST registration certificate - impugned (ex-parte) orders have been passed against the dead person - HELD THAT:- It is evident that the petitioner's father died on 20.06.2021 and thereafter, the GST registration of Tvl. Vadivel Hardware And Electricals was also cancelled with effect from 22.06.2021. However, the show cause notices relating to the Financial Years 2019-20 & 2020-21 were issued in the name of the petitioner's late father and subsequently, the impugned assessment orders also passed against the dead person. An ex parte orders passed against the dead person is non-est in law and therefore, the same cannot be enforced. Hence, the said orders are liable to be set aside. Hence, the impugned assessment orders are liable to be set aside. The impugned assessment orders are set aside and the matters are remanded to the respondent for fresh consideration - petition disposed off by way of remand. Writ petitions challenged assessment orders dated 13.08.2024 and 27.01.2025 for FY 2019-20 and 2020-21. Petitioner's late father, proprietor of Tvl. Vadivel Hardware And Electricals, died on 20.06.2021; GST registration was cancelled effective 22.06.2021. Show cause notices dated 20.05.2024 and 25.11.2024 and the subsequent assessment orders were issued and passed in the name of the deceased. An ex parte order passed against a dead person is non est in law and cannot be enforced. The impugned orders were set aside and the matters remanded for fresh consideration. Court recorded: '(i) The impugned assessment orders dated 13.08.2024 & 27.01.2025 are set aside and the matters are remanded to the respondent for fresh consideration.' Petitioner (son) undertakes to file replies on behalf of other legal heirs within four weeks; respondent to issue a '14 days clear notice by fixing the date of personal hearing' and thereafter pass appropriate orders 'on merits and in accordance with law.' No order as to costs.
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