Madras High CourtWP(MD)/9579/2025disposed of

Gowri v. The State Tax Officer

2025-04-07Honourable Mr.Justice Vivek Kumar Singh4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 07.04.2025

CORAM:

THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH and W.M.P.(MD)No.7167 of 2025 J.Gowri ... Petitioner -vsThe State Tax Officer, Office of the Assistant Commissioner (ST), Madruai Rural South Assessment Circle, Commercial Tax Buildings, Madurai.

... Respondent PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records on the file of the respondent in GSTIN 33AGIPI1577D1ZN/2019-20 dated 09.08.2024, quash the both is illegal, wholly without jurisdiction and direct the respondent not to proceed further to recover the demand pursuant to the said impugned assessment order dated 09.08.2024 For Petitioner : Mr.S.Karunakar For Respondent : Mr.J.K.Jayaselan Government Advocate

ORDER

This Writ Petition has been filed seeking to quash the impugned assessment order of the respondent, dated 09.08.2024.

2. The primordial contention raised by the learned counsel for the petitioner is that the petitioner's husband namely, G.Jeyakumar, who had earlier managed the affairs of M/s.Om Engineers, is no more and the impugned order dated 09.08.2024, had been served on a demised person.

3. It is seen from the death certificate produced by the learned counsel for the petitioner that the petitioner's husband, who had earlier managed the affairs of M/s.Om Agencies, had died on 03.04.2019 and the impugned order dated 09.08.2024 was passed only after the death of the petitioner's husband. Hence, the said order is non-est in the eye of law, as the same had been issued against the demised person. In such event, the impugned order dated 09.08.2024, is set aside. However, the respondent is at liberty to proceed with the legal heirs of the deceased proprietor, in accordance with law.

4. In the result, this Writ Petition is allowed. There shall be no order as to costs. Consequently, connected Miscellaneous Petition is closed. NCC : Yes / No 07.04.2025 Index : Yes / No smn2 To:- The State Tax Officer, Office of the Assistant Commissioner (ST), Madruai Rural South Assessment Circle, Commercial Tax Buildings, Madurai.

VIVEK KUMAR SINGH , J.

smn2 07.04.2025