Tvl Remi Fasteners v. The Assistant Commissioner
Case brief
What is this about?
W.P.(MD) No.904 of 2025, Madurai Bench of Madras High Court, decided 10.01.2025 by K.Kumaresh Babu, J. Petitioner firm's proprietor died on 18.06.2022; the GST assessment order for 2018-2019 dated 22.04.2024 was nonetheless issued against him. Court held such an order served on a dead person is non-est, set the assessment order aside, permitted the department to redo proceedings with the legal heirs, allowed the writ, closed the connected W.M.P.(MD) No.568 of 2025. Keywords: non-est order, assessment on deceased proprietor, Article 226, certiorarified mandamus, GST 2018-19.
What did the court decide?
Writ petition allowed; impugned assessment order dated 22.04.2024 set aside as a non-est order; respondent given liberty to proceed with the legal heirs of the deceased proprietor; no order as to costs; connected miscellaneous petition (W.M.P.(MD) No.568 of 2025) closed