Madras High Court
WP/37783/2026 of Meenatchi Ponnambalam Vs The Assistant Commissioner ST on 30 September 2026
WP No. 37783 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37783 of 2026
and WMP.No.42427 of 2026
CNR: {HCMA012040002026}
Meenatchi Ponnambalam
wife of late K Ponnambalam
1/172, Sengunthar Street
Somangalam, Kancheepuram 600 069.
..Petitioner
Vs
The Assistant Commissioner (ST)
Oragadam Assessment Circle,
4/109 Third Floor, Bangalore Chennai highway Varadharajapuram, Nazarathpet, Chennai 600 123
..Respondent
Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records culminating Order reference No. ZD330625103446M dated 11.06.2025 in GSTIN
33AAKPP7205L1ZH passed by the respondent and quash the same as per se illegal.
For Petitioner:
Mr. S. Ravichandran
For Respondent:
Mr. B. Sivaraman
Government Advocate (Tax)
WP No. 37783 of 2026
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ORDER
The writ petition is filed by the wife and legal heir of the late K.Ponnambalam challenging the order 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 respondent on 10.03.2023 communicating that the petitioner's husband had died. In spite of such communication, he submits that the impugned order was issued later.
3. Mr. B. Sivaraman, learned Government Advocate (Tax), accepts notice for the respondent. He submits that it should be left open to the respondent to initiate proceedings against the legal representatives.
4. The death certificate records the date of death as 03.01.2023. The order impugned in this petition was issued thereafter. Hence, the order is unsustainable and is hereby set aside. This order will not, however, stand in the way of the respondent initiating legal proceedings against the legal representatives in accordance with law.
WP No. 37783 of 2026
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 30-09-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Assistant Commissioner (ST) Oragadam Assessment Circle, 4/109 Third Floor, Bangalore Chennai highway Varadharajapuram, Nazarathpet, Chennai 600 123.
WP No. 37783 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37783 of 2026 30-09-2026