Madras High Court
WP/40678/2026 of P.Swetha Vs The Deputy State Tax Officer on 13 October 2026
WP No. 40678 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40678 of 2026
CNR:{HCMA012274712026}
AND
WMP NO. 45626 & 45629 OF 2026
P.Swetha
Legal Heir of Deceased Periyanayagam,
GSTIN- 33AMBPP6008J1Z6
4/119,Balaji Nagar, First Street,
Kuluthuvancherry, Kancheepuram,
Tamil Nadu -602101
..Petitioner(s)
Vs
1. The Deputy State Tax Officer
Ayyappanthangal Assessment Circle,
Integrated State Taxes Offices Building, Chennai-Bangalore Highway, Varadharajapuram, Nazarathpet,
2. The Assistant Commissioner
Ayyappanthangal Assessment Circle,
No.7/109,Chennai-Bangalore Highway,
Varadharajapuram, Nazarathpet,
Chennai-600123
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Certirori, call for the records of the 1st Respondent vide the impugned ex-parte order issued in Form GST DRC 07 bearing Ref. No.
ZD330225276922C dated 26.02.2025 and its detailed order dated 25.02.2025
passed in FY 2020- 21 and quash the same as being violative of principles of natural justice
WP No. 40678 of 2026
For Petitioner(s):
Ms.Prageetha.J
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran, AGP
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Order
This writ petition has been filed challenging the order dated 26.02.2025 passed by the respondent.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional 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 25.06.2021. Thereafter, the GST Registration of the petitioner was cancelled vide the order dated 12.04.2023 passed by the respondent. Thereafter, the petitioner has not visited the portal. Under these circumstance, the show cause notice was issued on 25.11.2024 and subsequently, the impugned order dated 25.02.2025 had also been passed against the petitioner's
WP No. 40678 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 Government Advocate 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 25.06.2021. Thereafter, the GST Registration of the petitioner firm was also cancelled vide order dated 12.04.2023. Under these circumstances, the show cause notice dated 25.11.2024 was issued and the impugned order dated 25.02.2025 was passed by the respondent against the petitioner’s father, who is a dead person.
WP No. 40678 of 2026
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 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 26.02.2025 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 Periyanayagam (as mentioned in the legal heir certificate dated 09.07.2021)
(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. 40678 of 2026
(v) As far as the bank attachment is concerned, once the petitioner and other legal heirs succeed in the adjudication before the Assessing Officer, thereafter, certainly, they will be entitled to operate the bank account of the deceased.
9. With the above directions, this writ petition is disposed of. No costs. Consequently, the miscellaneous petition in WMP.No.45629 of 2026 is closed and the miscellaneous petition in WMP.No.45626 of 2026, which has been filed to dispense with the production of original assessment order, is ordered. 13-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To
1. The Deputy State Tax Officer Ayyappanthangal Assessment Circle, Integrated State Taxes Offices Building, Chennai- Bangalore Highway, Varadharajapuram, Nazarathpet,Chennai-600123
2. The Assistant Commissioner
No.7/109,Chennai-Bangalore Highway, Varadharajapuram,Nazarathpet,
WP No. 40678 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 40678 of 2026 13-10-2026