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BENOY ABRAHAM vs. STATE TAX OFFICER, NEDUMANGADU
(Kerala High Court)

Hon'ble Judges:

GOPINATH P., J.

Pet. Counsel

S. Anil Kumar

B. Prabhakaran Nancy

Res. Counsel

Thushara James

Petitioner / Applicant	BENOY ABRAHAM
Respondent	STATE TAX OFFICER, NEDUMANGADU
Court	Kerala High Court
State	Kerala
Date	Jul 9, 2024
Order No.	WP(C) NO. 10362 OF 2024
Citation	2024(7) TAXREPLY 11235
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ORDER
JUDGMENT The petitioner is one the legal heirs of late Santhamma T, who was a registered dealer under the CGST/SGST Act. Certain proceedings were initiated against the aforesaid Santhamma T. and Ext.P3 order has been passed demanding the payment of certain amounts. It is a case of the petitioner that, Santhamma T. expired on 08.06.2021 even before the issuance of the show cause notice and this fact had been brought to the notice of the respondent through Ext.P2 reply dated 06.06.2023. It is submitted that, the death certificate of Santhamma T. had also been produced along with Ext.P2. It is also submitted that, despite being aware of the death of Santhamma T., Ext.P3 order has been passed by the respondent in the name of late Santhamma T. It is a case of the learned counsel for the petitioner that since Ext.P3 order was passed against a deceased person, the order is a nullity and is liable to be set aside. 2. The learned Government Pleader submits that going by the provision....