N Jegadhish Kumar v. The Proper Officer/State Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.11.2024

CORAM:

THE HONOURABLE MR.JUSTICE K.KUMARESH BABU and W.M.P.(MD) Nos.23760 and 23762 of 2024 N.Jegadhish Kumar .. Petitioner Vs.

The Proper Officer/State Tax Officer, O/of Assistant Commissioner (ST), Thirumangalam Assessment Circle, No.55, Sonaiyar Street, Jawahar Nagar, Thirumangalam-625 706, Madurai District.

.. Respondent Prayer: Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, to call for the impugned assessment order on the file of respondent vide GSTIN 33ADOPN2926K1Z9/October-2022 dated 14.12.2022 and GSTIN 33ADOPN2926K1Z9/October-2022 dated 31.01.2023 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year October-2022. For Petitioner :

Mr.Raja.Karthikeyan

For Respondent :

Mr.R.Suresh Kumar Additional Government Pleader

ORDER

The impugned orders have been passed against one P.Natarajan, who had died on 19.11.2022, which is evidenced by the death certificate produced by the petitioner in the typed set filed of papers filed in the writ petition. Hence, the orders impugned are non-est and are liable to be set aside.

2. In fine, the impugned orders are set aside with liberty to the respondent to proceed against the legal heirs of the assessee. Accordingly, this Writ Petition is allowed. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 25.11.2024 NCC : Yes/No Index : Yes/No Internet : Yes abr

To The Proper Officer/State Tax Officer, O/of Assistant Commissioner (ST), Thirumangalam Assessment Circle, No.55, Sonaiyar Street, Jawahar Nagar, Thirumangalam-625 706, Madurai District.

K.KUMARESH BABU, J.

abr Dated: 25.11.2024