Robin John Vs State Tax Officer
Date: January 5, 2025
Court: High Court
Bench: Madras
Type: Writ Petition
Subject Matter
Order directed at a deceased individual has no legal standing
Summary
The case involves a writ petition filed against an order and subsequent notice issued by GST authorities concerning a deceased individual. The petitioner claims that the impugned order, dated July 29, 2024, was issued after the death of the petitioner's father on May 24, 2024, and argues that actions against a deceased person are legally invalid. The court noted that the notice (DRC-01) was issued prior to the father's death, and the timeline of events indicated that the order was executed posthumously. As a result, the Hon'ble Madras High Court allowed the writ petition, set aside the order against the deceased, and indicated that the GST authorities have the option to take suitable actions against the deceased's legal heirs. The court concluded that since the order was directed at a deceased individual, it held no legal standing ("non est") in law, leading to the dismissal of the case against the deceased. There were no costs awarded, and the connected miscellaneous petition was also closed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
Heard Mr. I. Romeo Roy Alfred, learned counsel for the petitioner and Mr. J. K. Jeyaseelan, learned Government Advocate for the 1st respondent and Mr. M. Ponniah, learned counsel for the 2nd respondent.
2. The present Writ Petition is filed challenging the order dated 29.07.2024 and the consequent notice dated 07.11.2024 on the file of the first respondent and to consequently direct the second respondent to de-freeze petitioner’s Bank Account in Account No. 36018261912.
3. It is the claim of the petitioner that the order impugned herein was passed against a deceased person. He submits that the petitioner’s father died on 24.05.2024 and has produced a death certificate to substantiate this claim.
4. It is seen that the notice under DRC-01 was issued on 03.05.2024, followed by notices of personal hearing on 18.06.2024, 13.07.2024, and 20.07.2024. The impugned order was passed on 29.07.2024. However, it is evident that the said order was passed after the demise of the assessee. In view of this, the impugned order against the deceased person is liable to be held as non est in law.
5. In fine, the Writ Petition is allowed and the impugned order dated 29.07.2024 is set aside. However, the respondents are granted liberty to initiate appropriate proceedings, in accordance with the law, against the legal heirs of the deceased. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed.