IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 24^TH DAY OF FEBRUARY 2026 BEFORE THE HON'BLE MRS JUSTICE K.S.HEMALEKHA WRIT PETITION NO.101265 OF 2026 (T-RES)

BETWEEN:

SHRI. RAJU S/O. BASAVARAJ KARIYANNAVAR SINCE DECEASED, REP. BY SMT. VIJAYLAXMI W/O. RAJU KARIYANNAVAR, AGE. 40 YEARS, R/O. 1107, MRUTHYUNJAYA NAGAR, 10^TH MAIN, 2^ND CROSS, NEAR N.V HOTEL, RANEBENNUR-581115, DIST. HAVERI, GSTIN: 29AVVPK1818L1ZU.

…PETITIONER (BY MISS. UMERA CHURIKHAN, ADVOCATE)

AND:

1. THE COMMERCIAL TAX OFFICES, LGSTO-440, AFZALPUR TAKKE, VIJAYPUR-586102.

2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES [APPEALS], MANJANNA SUMOULYA-SOUDH, E CLUR ROAD, BELAGAVI-590001.

Digitally signed by 3. THE STATE OF KARNATAKA MANJANNA E Location: HIGH COURT DEPARTMENT OF FINANCE, OF KARNATAKA DHARWAD BENCH REPRESENTED BY ITS SECRETARY, Date: 2026.02.27 17:05:25 +0530 VIDHANA SOUDHA, BENGALURU-560001.

4. GOVERNMENT OF INDIA MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE), RAJPATH MARG, ‘E’ BLOCK, CENTRAL SECRETARIAT, NEW DELHI, DELHI-110011.

…RESPONDENTS (BY SRI. PRAVEEN K.UPPAR, AGA FOR R1 TO R3;

SRI. M.B.KANAVI, ADVOCATE FOR R4)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI QUASHING THE IMPUGNED ORDER BEARING NO.CTO/LGSTO 440-DRC-07-VJP/2023-24/B-13533 DATED 22/12/2023, 1 FOR THE F.Y 2017-18, PASSED BY THE RESPONDENT NO.1 VIDE ANNEXURE-B TO THE PETITION; ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI QUASHING THE IMPUGNED SUMMARY OF THE ORDER BEARING REFERENCE NO. ZD2912231004021 DATED 30/12/2023, 1 FOR THE F.Y 2017-18, PASSED BY THE RESPONDENT NO.1 VIDE ANNEXURE-B1 TO THE PETITION; AND ETC.

THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: THE HON'BLE MRS JUSTICE K.S.HEMALEKHA

ORAL ORDER

1. The impugned order passed by respondent No.1 -

Commercial Tax Officer, is assailed primarily on the ground that it has been passed against a dead person namely Raju S/o Basavaraj Kariyannavar.

2. Learned counsel for the petitioner, by inviting the attention of this Court to the death certificate of Raju S/o Basavaraj Kariyannavar (Annexure-A), who passed away on 27.02.2019, submits that the impugned assessment order dated 22.12.2023 is been passed against a dead person and is non est in law.

3. In support of the her contention, reliance is placed on the decision of the High Court of Judicature at Ahmedabad in the case of Amit Kumar Sethia (deceased) Vs. State of U.P. and another (Amit Kumar Sethia), wherein it has been categorically held that any order passed against dead person, without bringing legal representatives on record is nullity and unenforceable in law. Reliance is also placed on the decision of the High Court of Judicature at Madras in the case of Mrs. Lakshmi Periyaswamy Vs. State Tax Officer (Lakshmi Periyaswamy), which reiterates the same principles and holds that assessment proceedings initiated and continued against deceased assessee are without jurisdiction and liable to be set aside. She further places reliance upon the decision of this

1 Income Tax Appeal No.917 of 2025 disposed of on 02.04.2025

2 Writ Petition No.34252 of 2024 and connected matters disposed of 26.11.2024

Court in the case of Shri Rudrappa S/o Madivalappa vs. Commercial Tax Officer and others, W.P. No.100653/2006 (Disposed on 30.01.2026) (Rudrappa)

4. Per contra, learned Additional Government Advocate appearing for the respondents supports the impugned order and submits that, under the provisions of the Goods and Service Tax Act, 2017 (‘hereinafter referred to as ‘the GST Act’, for short), the tax dues of a deceased person can be recovered from the legal representatives, and therefore, the impugned order does not warrant interference.

5. This Court has considered the submissions and perused the material on record.

6. This Court in the case of Rudrappa (supra) has held at paragraph No.5 to 7, which reads as under:

5. Having consider