Ammini Cheriyan vs. The State Tax Officer(W/C)
Held
The High Court held that assessment orders issued against a deceased person are a nullity and bad in the eye of law. It set aside the impugned assessment orders and directed the Assessing Officer to issue fresh notices to the legal heirs and pass new assessment orders after hearing them.
Facts
The legal heirs of a registered contractor challenged assessment orders issued against him under the Central Goods and Service Tax Act, 2017. The contractor had died on August 15, 2019, but the assessment orders for periods in 2018-19 and 2019-20 were passed against him after his demise.
Key Issues
Whether assessment orders passed under the Central Goods and Service Tax Act, 2017 against a person who had already died are valid in law.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 7TH DAY OF OCTOBER 2021 / 15TH ASWINA, 1943 WP(C) NO. 20181 OF 2020 PETITIONERS: 1 AMMINI CHERIYAN AGED 63 YEARS THEKKUMCHUVATTIL HOUSE, THONIPPARA, PUTHUR, THRISSUR-680 014. 2 JINO.T.C. THEKKUMCHUVATTIL HOUSE, THONIPPARA, PUTHUR, THRISSUR-680 014. 3 VINO THEKKUMCHUVATTIL CHERIYAN, (S/O.T.T.CHERIYAN ALIAS THAMBI), THEKKUMCHUVATTIL HOUSE, KAINUR VILLAGE AND DESOM, THRISSUR TALUK, THRISSUR DISTRICT, PIN-680 014, REPRESENTED BY P.A. HOLDER OF AMMINI ALIAS KUNJAMMINI, THEKKUMCHUVATTIL HOUSE, KAINUR VILLAGE AND DESOM, THRISSUR TALUK, PUTHUR P.O., THRISSUR-680 014. 4 JIJO.T.C. THEKKUMCHUVATTIL HOUSE, THONIPPARA, PUTHUR, THRISSUR-680 014. BY ADVS. P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE STATE TAX OFFICER(W/C) STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR-680 004. 2 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE,
W.P.(C)No. 20181 of 2020 2 THRISSUR-680 004. 3 THE JOINT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR-680 004. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADM
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