The Madras High Court has quashed GST assessment orders passed against deceased individuals, declaring them non-est in law. This means that any tax proceedings initiated in the name of a deceased person are considered invalid and lack jurisdiction, violating principles of natural justice. In several cases, the court has ruled that assessment orders issued against deceased individuals are unsustainable and should be set aside. The court has granted liberty to the tax department to initiate fresh proceedings against the legal heirs of the deceased, ensuring compliance with legal procedures. ¹ ² ³ For instance, in the case of A.Sirajudeen vs The State Tax Officer (FAC), the court quashed assessment orders dated 27.11.2025 and 18.12.2025, passed against the deceased proprietor, Abdul Rasheed, who had passed away on 29.11.2023. The court directed the legal heirs to submit their reply within six weeks and provided at least 14 days’ clear notice for a personal hearing before passing fresh orders.
[29/03, 20:46] sekarreporter1: Madras HC Quashes GST Assessment Orders Passed Against Deceased, Declares Them Non-Est in Law [ Read Order] https://www.taxscan.in/top-stories/madras-hc-quashes-gst-assessment-orders-passed-against-deceased-declares-them-non-est-in-law-1443329 [29/03, 20:46] Meta AI: The Madras High Court has quashed GST assessment orders...
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