Madras High Court
WP/41220/2026 of Mr Manohar Kabirdass( Deceased) Vs The Assistant Commissioner(ST)(FAC) on 15 October 2026
WP No. 41220 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41220 of 2026
CNR:{HCMA012336102026}
AND
WMP NO. 46256 & 46257 OF 2026
Mr Manohar Kabirdass( Deceased)
Represented by his daughter and legal heir
- Ms. Nakshatra Manohar,
Residing at Z-62, Z Block, 11th Street,
Anna Nagar, Chennai 600 040.
GSTIN33AHWPM4778N1ZA
..Petitioner(s)
Vs
1. The Assistant Commissioner(ST)(FAC)
Office of the Assistant Commissioner (ST)
(FAC) Avadi Assessment circle
Station, Integrated commercial Taxes
Building(Thiruvallur Division)
First floor, Room No.124, Elephant Gate Bridge Vepery Chennai-600 003
2. The Deputy Commissioner ST FAC
Avadi Zone
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, calling for the records of the impugned Summary Order in Form GST DRC-07 vide Reference No.
ZD330225225681P dated 22.02.2025 passed by the 1 Respondent for the Tax Period April 2020 March 2021, and the consequential Bank Attachment Notice in Form GST DRC-13 vide Reference No.GSTIN33AHWPM4778N1ZA/2026
dated 05.05.2026 issued by the 2nd Respondent, quash the same
WP No. 41220 of 2026
For Petitioner(s):
Mr.S. Rajasekar
For Respondent(s):
Ms.G.Dhana Madhri, SGP
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Order
This writ petition has been filed challenging the order dated 22.02.2025 passed by the 1st respondent.
2. Ms.G.Dhana Madhri, learned Special Government Pleader, takes notice on behalf of the respondent.
3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
4. The learned counsel for the petitioner would submit that in this case, the petitioner's father, who was the original proprietor of the petitioner firm was passed away on 22.06.2020. Thereafter, the GST Registration of the petitioner was cancelled vide the order dated 07.12.2020 passed by the respondent. Thereafter, the petitioner has not visited the portal. Under these circumstance, the show cause notice was issued on 04.09.2023 and subsequently, the impugned order dated 22.02.2025 had also been passed against the petitioner's
WP No. 41220 of 2026
father, who is a dead person. Hence, he would contend that the said impugned order is non-est in law and the same is liable to be set aside. Therefore, he requests this Court to pass appropriate orders
5. In reply, the learned counsel appearing for the respondent would fairly admit that the notice was issued against the petitioner’s father, who is a dead person. Hence, he requests this Court to pass appropriate orders.
6. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record.
7. In the case on hand, admittedly, the petitioner’s father was died on 22.06.2020. Thereafter, the GST Registration of the petitioner firm was also cancelled vide order dated 07.12.2020. Under these circumstances, the show cause notice dated 04.09.2023 was issued and the impugned order dated 22.02.2025 was passed by the 1st respondent against the petitioner’s father, who is a dead person.
8. Normally, an order, which was passed against a dead person, is non-est in law. In this case, subsequent to the demise of petitioner’s father, the GST
WP No. 41220 of 2026
Registration was cancelled. Under these circumstances, the respondent has passed the impugned order, against a dead person and hence, the same cannot be enforced. In such view of the matter, this Court is inclined to set aside the impugned order and remand the matters back to the 1st respondent. Accordingly, this Court passes the following order:
(i) The impugned order dated 22.02.2025 is set aside and the matter is remanded to the 1st respondent for fresh consideration.
(ii) The 1st respondent shall initiate the fresh proceedings within a period of two years from the date of receipt of a copy of this order, as contemplated in Section 75(3) of the GST Act and issue a show cause notice to all the legal heirs of the deceased Manohar Kabirdass (as mentioned in the legal heir certificate dated 03.08.2020)
(iii) Upon receipt of the said notice, the petitioner and other legal heirs of the deceased shall file their reply/objection along with the required documents, if any, within a period of two weeks from the date of receipt of such notice.
(iv) On filing of such reply/objection by the petitioner, the 1st respondent shall consider the same and issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible.
WP No. 41220 of 2026
9. With the above directions, this writ petition is disposed of. No costs. Consequently, the miscellaneous petition in WMP.No.46257 of 2026 is closed and the miscellaneous petition in WMP.No.46256 of 2026, which has been filed to dispense with the production of original assessment order, is ordered. 15-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To
1. The Assistant Commissioner(ST)(FAC) Office of the Assistant Commissioner (ST) (FAC) Avadi Assessment circle Station, Integrated commercial Taxes Building(Thiruvallur Division) First floor, Room No.124, Elephant Gate Bridge Vepery Chennai-600 003
2. The Deputy Commissioner ST FAC Avadi Zone
WP No. 41220 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 41220 of 2026 AND WMP NO. 46256 OF 2026,WMP NO. 46257 OF 2026 15-10-2026