2020 (2) TMI 796

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.... JUDGMENT The case projected in this writ petition is as follows: The petitioner would contend that the impugned orders, ie, Exts.P3 to P3(1) are illegal and arbitrary, due to the following reasons. a) There cannot be any orders passed against a deceased under the statute. b) Provisions of Section 93 of CGST Act has not been followed while issuing Exts.P3 series. ....

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....ic instructions to the learned Government Pleader as to the plea made by the petitioner that the assessee concerned who is covered by the impugned Ext.P3 series of assessment orders rendered in March 2019 was dead as early as on 27.03.2018 as evident from Ext.P2 certificate issued by the Registrar of Births and Deaths and on the constitutional contentions raised by the petitioner, such an impugned....

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....be held that Ext.P3 series of assessment orders rendered as late as in March 2019 has been passed as against an assessee who is already dead by then and therefore, the impugned assessment orders is a nullity in the eye of law. 6. It is made clear that the 1st respondent will be at liberty to take fresh action in the said assessment proceedings, after ascertaining from the competent Revenue Offi....