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2026 Supreme(Online)(Mad) 45662
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Senthilkumar Ramamoorthy, J
Ashik – Appellant
Versus
State Tax Officer – Respondent
Writ Petition|WMP.Nos.19210, 19211 & 19213 of 2026
For the Appellants/Petitioners: Samuel Rupesh Rajkumar, Rajkumar P
For the Respondents: L. Gokulraj
An assessment order issued against a deceased person is legally unsustainable and void, necessitating the initiation of fresh proceedings against the legal heirs following proper notification.
Headnote:The petitioner challenged an assessment order passed under the CGST/TNGST Act, 2017, issued against a deceased individual. Documentary evidence confirmed that the taxpayer had passed away on 07.12.2023, while the order was dated 26.12.2025. The Court observed that proceedings against a deceased person are legally unsustainable and violate principles of natural justice. The central issue was whether an assessment order issued against a deceased entity is valid. The court held that such proceedings are unsustainable, emphasizing that tax authorities must initiate fresh proceedings against the legal heirs after identifying them according to established procedural requirements. The reasoning is based on the necessity of providing notice to legal representatives to maintain the validity of assessment proceedings. The impugned order was quashed, and the respondents were granted liberty to initiate fresh proceedings against the legal heirs, with provisions for lifting the bank attachment.
| Table of Content |
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| 1. assessment orders cannot be issued against a deceased person. (Para 1 , 2) |
| 2. court directs fresh proceedings against legal heirs after setting aside invalid orders. (Para 3 , 4) |
ORDER
An order in original dated 26.12.2025 is assailed primarily on the ground that such order was issued against a dead person.
2. Learned counsel for the petitioner referred to the death certificate mentioning the date of death of the late Mr.A.Premnavas as 07.12.2023. The legal heir certificate dated 17.02.2024 in respect of the deceased has also been placed on record.
3. Mr. L.Gokulraj, learned Government Counsel (Tax), accepts notice for respondents 1 & 2. He submits that said respondents be granted leave to proceed against the legal heirs.
4. Considering the date of death, as per the death certificate, the proceedings culminating in order dated 26.12.2025 are unsustainable. Consequently, the impugned order is set aside and the writ petition is disposed of by granting leave to the first and second respondents to initiate proceedings after issuing notice to all the legal heirs, as per the legal heir certificate dated 17.02.2024. The bank attachment, which is consequential to the impugned order, stands raised subject to the right of the first and second respondents to initiate fresh proceedings, including in respect of the bank account of the legal heirs of the deceased. No costs. Consequently, the connected writ miscellaneous petitions are closed.
