High Court Invalidates CGST Assessment Orders from March 2019 for Deceased Assessee u/s 93; Orders Declared Nullities.

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....Validity of order passed against a deceased - Section 93 of CGST Act not followed - - 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. - HC....