V. Damayanti Vs Superintendent of GST And Central Excise
Date: June 15, 2026
Subject Matter
GST Assessment Against Legal Heirs Permissible Post-Death, Even if Business Discontinued and No Prior Notice
Summary
The Writ Petition is dismissed , holding that assessment proceedings can be initiated against legal heirs of a deceased taxable person, even if the business was discontinued and no proceedings were commenced during the deceased's lifetime. The Court…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT 1. The Question: This Writ Petition raises the question as to whether assessment proceedings can be initiated from the start against the legal heirs of a deceased taxable person where the business is discontinued and when no part of the proceedings whatsoever had been initiated during the lifetime of such taxable person. 2. Facts in Brief 2. The…