2025 (1) TMI 712

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.... Government Advocate for respondents 1 and 2 ORDER The present writ petition has been filed challenging the order of the first respondent in GSTIN:33AUHPP1146M1ZH dated 30.03.2022 for the tax period 12/2020-12/2020 of the financial year 2020/2021, on the limited ground that impugned order has been made in the name of a dead person, namely, one S.Periyasamy, husband of the petitioner. 2. I....

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....Radhakrishnan Pillai has died on 11.10.2017 and that the petitioner is one of his legal heirs/legal representatives along with his mother R.Sujatha aged about 62 years, his sister Sreelekshmi aged about 33 years and his grand-mother Nalinakshi Amma aged about 84 years. 10. The order that has been passed against the dead person is non-est in law. If the petitioner is carrying on the busine....

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....identical issue has come up for consideration before this Court in another case, in T.Nigil vs The Commissioner of GST & Central Excise (Appeals) in W.P(MD)No.20626 of 2024, wherein, by order dated 03.09.2024, following the judgment cited supra, this Court has set aside the order, impugned therein and granted liberty to the respondents to issue common notice to the legal heirs of the deceased peti....