Sampoornam Vs Assistant Commissioner (ST) (FAC)/Commercial Tax Officer (Madras High Court)
Date: June 7, 2026
Subject Matter
GST Assessment Orders Against Deceased Assessee Set Aside for Fresh Adjudication
Summary
The High Court set aside ex parte assessment orders passed against a deceased assessee, remitting the cases for fresh adjudication. The Court ruled that while the department was not intimated about the assessee's death, necessitating proceedings in t…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT These cases were heard along with a batch of 250 Writ Petitions and as one of the 53 Writ Petitions which were finally heard on the larger issue regarding the challenge to the proceedings under Section 74 of the respective GST Enactments. 2. By a Common Order today in W.P.No.2142 of 2026 [Turbo Energy Private Limited], W.P.Nos.35967, 35970, 3597…