GST Order Passed Against Deceased Person Held Null and Void:
Relief Granted to Legal Heir by Madras High Court
Brief
Summary:
In the case Nisha
Nandakumar vs. Assistant Commissioner of CGST & Ors. (W.P. No. 23522 of
2022), the Madras High Court quashed a GST order passed against a person who
had died before the issuance of the show cause notice. The Court held that
issuing orders against a deceased person is non-est in law and cannot be
enforced. The matter was remanded for fresh adjudication after giving the
deceased's legal heir (his wife) an opportunity to respond to the notice and
participate in a personal hearing.
Case Title
and Details:
- Case Name:
Nisha Nandakumar vs. Assistant Commissioner of CGST & Others
- Writ Petition No.:
23522 of 2022
- Date of Judgment:
22.07.2025
- Court:
High Court of Judicature at Madras
Background
and Facts:
The petitioner, Mrs.
Nisha Nandakumar, filed the writ petition as the wife and legal heir
of the late Sri Krishnan Nandakumar, who carried on business in the name
of M/s Elektronik Lab.
- The petitioner’s husband passed away
on 09.05.2021, and the fact of his demise was duly intimated to
the GST Department.
- Despite this, a Show Cause Notice
dated 16.07.2021 was issued in his name.
- Later, an Order-in-Original dated
28.06.2022 was passed under GST laws, again against the deceased
person.
- The petitioner challenged the order
as illegal, contending that it was passed against a person who was
no longer alive and hence, null and void (non-est in law).
Submissions
Before the Court:
Petitioner’s Submissions:
- The petitioner emphasized that the
Department had been informed about the death of her husband.
- Yet, the department passed orders in
her late husband’s name, without issuing notice to any legal heir.
- She expressed willingness to
represent the case on behalf of all legal heirs and to file a proper
reply.
Respondents' Submissions
(GST Department):
- The Department fairly admitted
that the order was indeed passed against a deceased person.
- They did not oppose the petitioner’s
prayer and left the matter to the discretion of the Court.
Findings of
the Hon’ble High Court:
The Court held:
- An order passed against a person who
is already dead is not sustainable in law.
- The fact of death was already
communicated to the Department, and despite that, no notice was issued
to the legal heirs.
- The order was unenforceable
and must be set aside.
Final
Judgment & Directions:
The Hon’ble Court passed
the following directions:
1. The
impugned order dated 28.06.2022 was set aside.
2. The
matter was remanded back to the respondent authorities for fresh
consideration.
3. The
petitioner, as a legal heir, is directed to file a reply to the show cause
notice dated 16.07.2021 within four weeks.
4. After
receiving the reply, the department must issue a 14-day notice for personal
hearing.
5. A
fresh order should then be passed on merits, in accordance with law, and
after hearing the petitioner.
Conclusion:
This judgment highlights
that legal responsibility doesn’t die with the person, but any
continuation of proceedings must be properly directed toward the legal heirs,
in accordance with law. The Nisha Nandakumar case reiterates the
importance of fairness and procedural integrity in GST litigation
Disclaimer: All the Information is based on the notification, circular advisory and order issued by the Govt. authority and judgement delivered by the court or the authority information is strictly for educational purposes and on the basis of our best understanding of laws & not binding on anyone.
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