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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
M.Yasir Rahuman – Appellant
Versus
State Tax Officer – Respondent
| 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 (
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