Madras High CourtWP(MD)/3379/2025disposed of

Raja Structurals v. The State Tax Officer

2025-02-10Honourable Mr.Justice Mummineni Sudheer Kumar4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 10.02.2025

CORAM:

THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR and W.M.P.(MD) Nos.2391 & 2392 of 2025 Raja Structurals rep.by its Proprietor S.P.Karthick S/o.(Late) S.Purushothaman No.41, 4th Greens Road Bharathi Nagar Crawford, Trichy West Tiruchirapalli-620 012 ... Petitioner -vs1.The State Tax Officer Ponmalai Trichy-620 020 2.The Commercial Tax Officer Ponmalai Trichy-620 020 ... Respondents PRAYER: Petition filed under Article 226 of the Constitution of India, to issue a writ of certiorari calling for the records of the impugned order passed by the first respondent vide Form GST ASMT-13 in Ref.No.

33AFWPP8654E1ZV112023GSTASMT13, dated 28.12.2023 and consequential

impugned Form GST DRC - 07 in reference No.ZD330224129099J, dated 22.02.2024, passed by the second respondent and quash the same as arbitrary.

For Petitioner :

Mr.M.N.Bharathi For Respondents :

Mr.J.K.Jeyaseelan Government Advocate

O R D E R

This writ petition has been filed by the petitioner challenging the order dated 28.12.2023, passed by the first respondent and the consequential order dated 22.02.2024, passed by the second respondent, on the ground that the then proprietor of the petitioner - Firm died on 12.01.2023, however, the show cause notice and the impugned orders came to be issued only after the death of the then proprietor of the petitioner - Firm.

2. The said factual position is not disputed by the learned Government Advocate appearing for the respondents.

3. In the light of the above, the impugned orders are deemed to have been passed against a dead person, which is non est in law and hence, they are liable to be declared as "non est in law".

4. Accordingly, the impugned order dated 28.12.2023, passed by the first respondent and the consequential order dated 22.02.2024, passed by the second respondent, are declared as "non est in law" and they are quashed. However, it is left open to the respondents to take appropriate steps in accordance with law.

5. Accordingly, this writ petition is disposed of. No costs. Consequently, connected miscellaneous petitions are closed. 10.02.2025 NCC :

Yes / No Index :

Yes / No Internet :

Yes / No krk To:

1.The State Tax Officer, Ponmalai, Trichy-620 020.

2.The Commercial Tax Officer, Ponmalai, Trichy-620 020.

MUMMINENI SUDHEER KUMAR, J.

krk and W.M.P.(MD) Nos.2391 & 2392 of 2025 10.02.2025