Madras High Court
WP/41574/2026 of B Parvathavarthini Vs The Deputy State Tax Officer-2 on 16 October 2026
WP No. 41574 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 16-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41574 of 2026
and
W.M.P.Nos.46651 and 46653 of 2026
CNR: {HCMA012284602026}
B.Parvathavarthini
Legal Heir of Late Mr.Srinivasan Baladhandapani, No.7/58C, Sugam Colony, Angeripalayam Road, Tiruppur - 641 603.
..Petitioner(s)
Vs
The Deputy State Tax Officer-2,
Tiruppur North-2 Assessment Circle,
3rd Floor, Commercial Taxes Building,
42, Kumaran Road, Tiruppur 641 601.
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorarified Mandamus calling for the records leading to the issuance of assessment order bearing Reference No.
ZD3308241618280 along with detailed assessment order being reference GSTIN: 33AIHPV4274A1ZX / 2019-2020 dated 20.08.2024 passed by the respondent herein for the tax period 2019 - 2020 and quash the same, and further direct the respondent to remand the matter for fresh consideration by affording a reasonable opportunity of personal hearing to the petitioner.
For Petitioner(s) :
Ms.Sri Harini.S.P.
For Respondent(s) :
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
( Uploaded on: 29/10/2026 04:06:17 pm )
WP No. 41574 of 2026
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
This writ petition is filed for the following relief : “calling for the records leading to the issuance of assessment order bearing Reference No. ZD3308241618280 along with detailed assessment order being reference GSTIN: 33AIHPV4274A1ZX / 2019-2020 dated 20.08.2024 passed by the respondent herein for the tax period 2019 - 2020 and quash the same, and further direct the respondent to remand the matter for fresh consideration by affording a reasonable opportunity of personal hearing to the petitioner.”
2. The learned counsel for the petitioner submits that the petitioner is the daughter and legal heir of Late Mr.Srinivasan Baladhandapani (hereinafter referred to as “assessee”), a registered taxable person bearing GSTIN: 33AIHPV4274A1ZX. The assessee was engaged in running a cinema theatre under the name “Srinivasa Theatre”. It is further submitted that the said premises has been leased out to M/s.KC Cinemas, under a valid and subsisting lease agreement executed in the year 2015. Hence, the assessee’s GST registration was cancelled suo motu. During the initial GST migration period, the business operated by M/s.KC.Cinemas was temporarily registered under the name “Srinivasa Theatre” due to migration related complications. Though KC cinemas subsequently obtained and used its correct GSTIN, the online ticketing platform erroneously reported TCS turnover of Rs.56,40,620/- under the assessee’s cancelled GSTIN. The entire amount was actually received by KC
( Uploaded on: 29/10/2026 04:06:17 pm )
WP No. 41574 of 2026
cinemas, duly accounted for in its books and bank statements, and the corresponding turnover and GST liability were fully reported and paid through its GST returns. Despite this, a DRC-01 notice and subsequent DRC-07 order were issued against the cancelled GSTIN, creating a total deman of Rs.13,44,566/-. The assessee was unaware of the proceedingsm and the sole proprietor subsequently passed away, leaving the legal heir to discover the demand after the statutory appeal period had expired. Hence the present writ petition.
3. Heard Ms.Dhana Madhri, learned Special Government Pleader appearing for the respondent and perused the materials available on record.
4. Admittedly, the sole proprietor of the concern had demised on 06.10.2024, subsequent to the passing of the impugned Assessment Order dated 20.08.2024.
5. An assessment order passed against a deceased person is a nullity and non-est in the eye of law. Therefore, the impugned order dated 20.08.2024 is hereby set aside. Inasmuch as the petitioner, being the legal representative of the deceased proprietor, is the deemed assessee and has expressed readiness and willingness to respond to the show-cause notice, the following directions are
( Uploaded on: 29/10/2026 04:06:17 pm )
WP No. 41574 of 2026
issued:
(i) The petitioner is directed to treat the show-cause notice dated 22.05.2024 issued against the deceased proprietor as served upon them as on date.
(ii) The petitioner shall file a comprehensive reply to the said show-cause notice on behalf of other legal representatives within a period of six weeks from the date of receipt of a copy of this order.
(iii) Upon receipt of such reply, the respondent/proper officer shall afford a reasonable opportunity of personal hearing to the petitioner and thereafter pass an appropriate order on merits and in accordance with law.
6. With the above directions, this writ petition is disposed of. No costs. Connected miscellaneous petition in W.M.P.No.46651 of 2026 is ordered as prayed for and W.M.P.No.46653 of 2026 is closed. 16-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rap
( Uploaded on: 29/10/2026 04:06:17 pm )
WP No. 41574 of 2026
To The Deputy State Tax Officer-2, Tiruppur North-2 Assessment Circle, 3rd Floor, Commercial Taxes Building, 42, Kumaran Road, Tiruppur 641 601.
( Uploaded on: 29/10/2026 04:06:17 pm )
WP No. 41574 of 2026
KRISHNAN RAMASAMY, J. rap WP No. 41574 of 2026 16-10-2026
( Uploaded on: 29/10/2026 04:06:17 pm )