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

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

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.