WP/40275/2026 of D.Jayakumar Vs The Deputy State Tax Officer (ST) on 12 October 2026

Common Order

The present Writ Petitions are filed for the issuance of a Writ of Certiorari, to quash the impugned orders of the Assessment Years 2021-22, dated 15.11.2025; Assessment year 2019-20, dated 30.07.2024 and Assessment Year 2018-19, dated 27.09.2023.

2. The learned counsel for the petitioner submits that the impugned orders were passed in the name of a deceased person, who was the father of the petitioner. The assessee passed away on 31.05.2021. Following the demise of the sole proprietor, the legal heir required considerable time to trace and retrieve the business records, all of which had been exclusively maintained by the deceased during his lifetime. It was at this juncture that the respondent issued the impugned assessment orders.

4. The learned Senior Standing Counsel for the respondent would fairly submit that since the assessment orders were passed against the dead person, an appropriate order may be passed.

5. Considering the fact that the impugned assessment orders were passed in the name of the dead person, which is not sustainable in law, this Court is

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WP No. 40275 of 2026

inclined to set aside the impugned orders dated 15.11.2025, 30.07.2024 and 27.09.2023 and accordingly, the same is set aside. While setting aside the impugned orders, this Court directs the petitioner to treat the assessment orders as show cause notice and file a detailed reply to the same within a period of six weeks from the date of receipt of a copy of this order and After receipt of reply, the respondent shall afford an opportunity of personal hearing by sending a physical notice and thereafter, pass orders on merits and in accordance with law.

6. With the above observations, these writ petitions stand disposed of. No costs. Consequently WMP.Nos.45216, 45221 and 40283/2026 are ordered and WMP.Nos.45218, 45222 and 45226 of 2026 are closed. 09-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To The Deputy State Tax Officer (ST)

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WP No. 40275 of 2026

KRISHNAN RAMASAMY J. SK WP No. 40275 of 2026 AND WP NO. 40283 OF 2026,WP NO. 40280 OF 2026,WMP NO. 45224 OF 2026,WMP NO. 45226 OF 2026,WMP NO. 45221 OF 2026,WMP NO. 45222 OF 2026,WMP NO. 45216 OF 2026,WMP NO. 45218 OF 2026 09-10-2026

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WP No. 40275 of 2026

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