M/S K Venkatesan Sri Vinayaga Traders v. The Deputy State Tax Officer 1

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21970 of 2026 & WMP No.23864 of 2026 M/s K Venkatesan Sri Vinayaga Traders Rep by its legal heir of the Prop. - Kumar, No. 1/84, West Street, Thirukkarukavur, Sirkali, Nagapattinam, Tamil Nadu, 609115 ..Petitioner(s) Vs The Deputy State Tax Officer 1 Office of the Deputy commercial tax officer, Sirgali Assessment Circle, No 5 Mayuranathar Keela Veedhi, New street, Pookollai, Commercial taxes Building 3rd Floor, Mayiladuthurai 609 001 ..Respondent(s) PRAYER: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorari calling for the records relating to the impugned proceedings initiated by the Respondent in the impugned order in FORM GST DRC - 07 bearing ref No. ZD331225430128R dated 29.12.

Ms.R. Hemalatha For Respondent(s):

Mr.R.Sethu Prabakaran Government Counsel (Tax)

ORDER

An order dated 29.09.2025 is assailed by the son of the erstwhile proprietor on the ground that said order was issued after the demise of his father.

2. Learned counsel for the petitioner refers to the death certificate of K.Venkatesan and points out that the date of death is recorded therein as 29.11.2022. She also points out that the show cause notice culminating in the impugned order was issued thereafter.

3. Mr.R.Sethu Prabakaran, learned Government Counsel, appears for the respondent. He submits that the respondent may be permitted to initiate fresh proceedings against the legal representatives of the deceased proprietor of Shri Vinayaga Traders.

4. The death certificate records the date of death of K.Venkatesan as 29.11.2022. The show cause notice was issued thereafter on 29.09.2025. Hence, the impugned order cannot be sustained and is hereby set aside. It is, however, open to the respondent to initiate proceedings against the legal representatives of K.Venkatesan in accordance with law.

5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. No costs. 30-06-2026 Index: Yes/No Speaking/Non-speaking order KAL To The Deputy State Tax Officer 1 Office of the Deputy commercial tax officer, Sirgali Assessment Circle, No 5 Mayuranathar Keela Veedhi, New street, Pookollai, Commercial taxes Building 3rd Floor, Mayiladuthurai 609 001

SENTHILKUMAR RAMAMOORTHY, J.

KAL WP No. 21970 of 2026 & WMP No.23864 of 2026 30-06-2026