https://www.taxtmi.com/caselaws?id=777432 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. en-us Tue, 08 Jul 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777432 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. Case-Laws GST Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777432