Assessment order passed under GST after death was invalid


Last updated: 03 January 2023

Court :
Kerala High Court

Brief :
Assessment order passed under GST after death was invalid. Assessee was already dead as on the date of assessment order and therefore, the assessment orders is a nullity, and no other issues are decided by this Court and such other issues are left open.

Citation :
Vimal Raj (Appellant) vs. State Tax Officer (Respondents) 

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