Nisha Nandakumar Vs Assistant Commissioner of CGST & Central Excise
Date: July 21, 2025
Court: High Court
Bench: Madras
Type: Writ Petition
Subject Matter
GST Order Issued Against a Deceased Person is 'Non-est in Law'
Summary
This writ petition was filed challenging an order dated June 28, 2022, which was passed against the petitioner's deceased husband. The petitioner's husband passed away on May 9, 2021, and his death was officially communicated to the department. Despi…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition has been filed challenging the impugned order dated 28.06.2022 passed by the respondent. 2. The learned counsel for the petitioner would submit that in this case, the petitioner’s husband was passed away on 09.05.2021 and the demise of her husband was intimated to the Department. However, without considering the same, the show…