Madras High Court
WP/37855/2026 of Meenatchi Ponnambalam Vs The Assistant Commissioner (ST) on 5 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 37855, 37858 & 37862 of 2026
CNR:{HCMA012039772026}
AND
WMP NO. 42512, 42511 & 42514 OF 2026
Meenatchi Ponnambalam
wife of late K.Ponnambalam,
1/172, Sengunthar Street,
Somangalam,Kancheepuram - 600 069.
..Petitioner(s) in all
petitions
Vs
The Assistant Commissioner (ST),
Oragadam Assessment Circle,
4/109, Third Floor, Bangalore Chennai Highway, varadharajapuram, Nazarathpet, chennai - 600123.
..Respondent(s) in all
petitions
Common Prayer:
Writ petition filed under Article 226 of the Constitution of India, praying for issuance of Certiorarified Mandamus, to call for the records culminating Order reference No. ZD3307242695172 dated 23.07.2024 in GSTIN
33AAKPP7205L1ZH passed by the respondent and quash the same as per se illegal and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the case and thus render justice.
call for the records culminating Order reference No.
ZD330125250565M dated 28.01.2025 in GSTIN 33AAKPP7205L1ZH passed by the respondent and quash the same as per se illegal and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the case and thus render justice.
call for the records culminating Order reference No.
ZD330225096484A dated 10.02.2025 in GSTIN 33AAKPP7205L1ZH passed by the respondent and quash the same as per se illegal and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the case and thus render justice.
For Petitioner(s):
Mr.S.Ravichandran
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran, AGP
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Common Order
These three writ petitions are filed by the wife and legal heir of the late K.Ponnambalam challenging orders issued after his demise.
2. Relying on death certificate dated 12.01.2023, learned counsel for the petitioner submits that the petitioner's husband passed away on 03.01.2023. He adds that a notice was sent to the concerned Authorities on 10.03.2023 communicating that the petitioner's husband had died. In spite of such communication, he submits that the impugned orders were issued later.
3. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader, accepts notice for the respondents. He submits that it should be left open to the respondents to initiate proceedings against the legal representatives.
4. The death certificate records the date of death as 03.01.2023. Each order impugned in these proceedings was issued thereafter. Hence, these orders are unsustainable and are hereby set aside. This order will not, however, stand in the way of the respondents initiating legal proceedings against the legal representatives in accordance with law.
5. The writ petitions are disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 05-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To The Assistant Commissioner (ST), Oragadam Assessment Circle, 4/109, Third Floor, Bangalore Chennai Highway, varadharajapuram, Nazarathpet, chennai - 600123.
KRISHNAN RAMASAMY J. nsa WP No. 37855, 37858 & 37862 of 2026 05-10-2026