Rathnavathi v. The Appellate Deputy Commissioner (Gst)
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 29.04.2026
CORAM:
THE HONOURABLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P.(MD)Nos.10254 and 10257 of 2026 Rathnavathi ... Petitioner -vs1.The Appellate Deputy Commissioner (GST), Office of the Deputy Commissioner, 4th Floor, Commercial Taxes Buildings, Dr.SVKS Thangaraj Salai, Madurai District.
Camp Office at 2nd Floor, Commercial Tax Building, South High Ground Road, Palayamkottai, Tirunelveli.
2.The Deputy Commissioner, Office of the Deputy Commissioner, Commercial Tax Department, Thoothukudi District.
3.The Deputy Commercial Tax Officer, Tuticorin - III, Tamil Nadu.
... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus calling for the records relating to the
impugned orders bearing DRC-07 Ref.No ZD330225221902T dated 21.02.2025 (FY 2020-2021), passed by third respondent in the name of Late Shri THANGARAJAN and quash and set aside the same as null and void, being orders passed against a deceased person by the third respondent and further restrain the respondents from initiating or continuing any Recovery/ Attachment proceedings pursuant to the said impugned orders and consequently direct the respondents to forthwith defreeze the petitioner's bank account bearing Account No. 11406989626 with the State Bank of India, Arumuganeri Branch, which has been frozen in pursuance of the impugned orders.
For Petitioner : Mr.R.Riyas Ahamed For Respondents : Mr.R.Suresh Kumar Additional Government Pleader
ORDER
The writ petition has been filed challenging the impugned order dated 21.02.2025, which is an order of assessment passed under the Tamil Nadu Goods and Services Tax Act, 2017.
2. Upon hearing the learned counsel on either side and perusing the materials available on record, it is seen that the show cause notice itself was issued after the death of Thangarajan, the husband of the petitioner, who was the sole assessee/dealer. In view thereof, the entire proceedings are null and void ab initio.
3. Accordingly, the writ petition is allowed on the following terms: (i) The impugned order dated 21.02.2025 shall stand set aside. (ii) However, the respondent is at liberty to issue a fresh show cause notice to the legal heirs of the deceased assessee, in the manner known to law, and proceed afresh in accordance with law. No costs. Consequently, the connected Miscellaneous Petitions are closed. 29.04.2026 NCC : No smn2 To:- 1.The Appellate Deputy Commissioner (GST), Office of the Deputy Commissioner, 4th Floor, Commercial Taxes Buildings, Dr.SVKS Thangaraj Salai, Madurai District.
Camp Office at 2nd Floor, Commercial Tax Building, South High Ground Road, Palayamkottai, Tirunelveli.
2.The Deputy Commissioner, Office of the Deputy Commissioner, Commercial Tax Department, Thoothukudi District.
3.The Deputy Commercial Tax Officer, Tuticorin - III, Tamil Nadu.
D.BHARATHA CHAKRAVARTHY , J.
smn2 29.04.2026