M.Yasir Rahuman vs State Tax Officer - 2026 Supreme(Online)(Mad) 42122

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2026 Supreme(Online)(Mad) 42122

IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
M.Yasir Rahuman – Appellant
Versus
State Tax Officer – Respondent
W.M.P.(MD)Nos.10441 and 10443 of 2026

Important Points

An assessment order issued against a deceased individual is a nullity and void, requiring fresh proceedings to be initiated against the legal heirs.

Subject

Tax Law - Goods and Services Tax

Act Referred

Tamil Nadu Goods and Services Tax Act, 2017: S.73
Constitution of India: Art.226

Headnote

The petitioner challenged an assessment order passed under S.73 of the Tamil Nadu Goods and Services Tax Act, 2017. The primary facts established that the proprietor of the concern had passed away prior to the issuance of the impugned assessment order. The court observed that an order passed against a deceased person is a nullity. The court accordingly quashed the proceedings. The central issue was whether an assessment order could be sustained when issued against a deceased individual. The court held that the order was void ab initio, as the legal existence of the entity or the responsibility of the deceased could not be enforced in such a manner without involving legal heirs. The writ petition was allowed and the assessment order was set aside with liberty to the respondent to initiate fresh proceedings against the legal heirs via physical service.

Advocates:
For the Appellants/Petitioners: S.Sakthi Siddharth
For the Respondents: R.Suresh Kumar

Table of Content
1. assessment orders issued against deceased persons are null and void. (Para 1 , 2)
2. the court provides liberty for fresh proceedings against legal heirs via physical notice. (Para 3)

ORDER

This writ petition challenges the impugned order of assessment dated

20.11.2024 passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017.

2. After hearing the learned counsel on either side, it is seen that AR Rahman Spices is a proprietorship concern run by one S.Majeeth. The proprietor of the said firm, namely, S.Majeeth, died on 30.06.2023. However, the impugned order came to be passed subsequent to his death and, as such, the same is a nullity.

3. In view thereof, this writ petition stands allowed and the impugned order dated 20.11.2024 is quashed. However, the respondent is at liberty to issue a fresh notice to the legal heirs of the deceased and proceed in the matter in accordance with law. Needless to state, since it is submitted that the legal heirs do not have access to the online portal, any show cause notice, if issued, shall be served in physical form. No costs. Consequently, the connected Miscellaneous Petitions are closed. 30.04.2026 NCC : Yes / No (6/6)