Assessment against a deceased dealer is void, with fresh consideration required after notice and hearing to legal heirs.

Assessment orders issued in the name of a deceased dealer, after cancellation of GST registration, are void and unenforceable in law because they are made against a non-existent person and without effective opportunity to the legal heirs. The Madras HC set aside the impugned assessments and remanded the matters for fresh consideration, directing the authority to permit the legal heir to respond and to afford a personal hearing before passing a new order.

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Issues: Whether assessment orders passed in the name of a deceased dealer after cancellation of GST registration were sustainable in law, and the appropriate relief.

Analysis: The dealer had died before the impugned notices and assessment orders were issued, and the registration had already been cancelled. The orders were passed against a dead person without effective opportunity to the legal heirs. Such an order is non est in law and cannot be enforced.

Conclusion: The assessment orders were set aside and the matters were remanded for fresh consideration after permitting the legal heir to respond and after affording personal hearing.

Final Conclusion: The writ petitions succeeded to the extent of quashing the impugned assessments and securing a de novo decision by the authority.

Ratio Decidendi: An assessment order passed against a deceased person is void and unenforceable, and must be set aside with a fresh opportunity to the legal heirs.

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