JUDGMENT

Petitioners are the legal heirs of one Sri.T.T. Cheriyan who died on 15.08.2019. Sri.T.T.Cheriyan was a registered contractor under the Central Goods and Service Tax Act, 2017 with registration No.32AEKPT4865Q1ZL. Prior to his death, proceedings were initiated for assessment for three months in 2018-19 and for another three months in 2019- 20. Thereafter, assessment orders were passed as evident from Exts. P6, P6(a) and P6(b) for the different months of the assessment year and through Exts. P7, P7(a) and P7(b) for the different months in 2019-20. It is the claim of the petitioner that by the time the assessment orders were issued Sri.T.T.Cheriyan expired and therefore, the assessment orders against a dead man is a nullity.

2. I have heard Adv. Hrithwik D. Namboothiri, the learned Counsel for petitioner as well as Dr. Thushara James, the learned senior Government Pleader.

3. Admittedly, Sri.T.T.Cheriyan expired on

15.08.2019. No elaborate discussion is required to notice that the assessment orders which are produced as Ext.P6 series and Ext.P7 series were issued after the death of Sri.T.T.Cheriyan. Accordingly, the assessment orders having been issued against a dead man, are ba