https://www.taxtmi.com/caselaws?id=764648 The HC set aside an assessment order issued in the name of a deceased person, deeming it void due to lack of jurisdiction. The court maintained the writ petition despite an available alternative remedy, citing the jurisdictional flaw as an exception. It emphasized that tax authorities must notify legal heirs when the original taxpayer is deceased. The court permitted the respondents to reinitiate proceedings by issuing a new notice to the legal heirs within a specified timeframe, ensuring procedural fairness and compliance with legal requirements. en-us Mon, 25 Nov 2024 00:00:00 +0530 Wed, 15 Jan 2025 07:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764648 The HC set aside an assessment order issued in the name of a deceased person, deeming it void due to lack of jurisdiction. The court maintained the writ petition despite an available alternative remedy, citing the jurisdictional flaw as an exception. It emphasized that tax authorities must notify legal heirs when the original taxpayer is deceased. The court permitted the respondents to reinitiate proceedings by issuing a new notice to the legal heirs within a specified timeframe, ensuring procedural fairness and compliance with legal requirements. Case-Laws GST Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764648