D.Pitchairajan Vs Assistant Commissioner(ST)(FAC) (Madras High Court)
Case ke facts
Ek proprietor ke marne ke baad bhi department ne GST assessment orders pass kiye. Family ne challenge kiya ki order galat hai.
Mudda (Issue)
Kya marne ke baad proprietor ke naam pe assessment ho sakta hai?
Faisla (Held)
Court ne bola, jab aadmi mar gaya, uske naam pe order pass nahi ho sakta. Pure assessment ko wapas bhej diya, lekin 10% deposit condition ke saath fresh proceedings ke liye bola.
Practical takeaway
Agar proprietor mar jaye, to GST assessment order bina legal heir ko notice diye valid nahi. Legal heirs timely information department ko de, warna fresh assessment ho sakta hai.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-03.