The Madras High Court addressed the issue of an assessment order passed under GST in the name of a deceased person, Mr. S. Periyasamy. The petitioner challenged the order dated 01.06.2022 on the grounds that it was issued in the name of a dead person. The court noted that Mr. Perumal Pitchaimuthu had passed away on 17.11.2020, and this fact had been brought to the attention of the Respondent authority, along with an application for cancellation of the registration certificate.
The High Court held that assessment or adjudication orders made in the name of a dead person are non-est and a nullity, referencing a similar case, *Unnikrishnan Vs. Union of India*. While the respondent argued that the order was appealable and the writ petition should not be entertained, the court acknowledged that the rule of alternate remedy has exceptions, particularly when the order is without jurisdiction.
The court concluded that since the assessment was made in the name of a dead person, it was a nullity and without jurisdiction, thus falling under the exception to the rule of alternate remedy. Consequently, the impugned order in the name of S. Periyasamy was set aside, and the Respondents were granted the liberty to issue notice to the legal heirs of the deceased and proceed according to the law.
Link to download full Judgement: https://indiankanoon.org/doc/144132140/
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