Kerala High Court Rules Order Passed Against Deceased Person as Null and VoidBenoy Abraham v. State Tax Officer [W.P. (C) No. 10362 of 2024]

The Kerala High Court ruled that an order issued against a deceased person is legally void. This important decision is based on Section 93 of the CGST Act, 2017, which allows for the continuation of tax proceedings against legal heirs but does not authorize the completion of such proceedings in the name of the deceased.

Key Facts:

In this case, Mr. Benoy Abraham, the petitioner, was a legal heir of Mrs. Santhamma T, who passed away before a show cause notice was issued. Despite informing the tax authorities of her death and submitting the death certificate, an order was still issued in her name.

Legal Issue:

Can an order passed in the name of a deceased GST dealer be legally valid?

Ruling:

The Kerala High Court held that the order passed against the deceased was a nullity and quashed it. However, the Court allowed the continuation of proceedings against the legal heirs, with Mr. Benoy Abraham authorized to receive notices on behalf of the other heirs due to his power of attorney.

Conclusion:

This judgment underscores that orders passed against deceased individuals hold no legal validity. Section 93 of the CGST Act mandates legal heirs to handle the deceased’s tax liabilities but prohibits concluding proceedings against a deceased person.

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