WP/38650/2026 of KARTHIC FOUNDATION Vs Deputy State Tax officer 2 on 7 October 2026

ORDER

This writ petition is filed for the following relief : “calling for the records culminating in the order dated bearing reference number ZD331025095165K for the financial year 2021-2022 to quash the same and to direct the respondent to adjudicate the proceedings afresh on merits after affording the petitioner a reasonable opportunity to file objections produce supporting documents and be heard in accordance with law.”

2. The learned counsel for the petitioner submits that the impugned order dated 10.10.2025, passed under Section 73 of the Central Goods and Services Tax Act, 2017 (the CGST Act), is a nullity as it was passed ex-parte against a dead person, the sole proprietor, late Thiru Kamalanathan Kannaian Jey Mohan, having deceased on 11.10.2024. He further submits that the respondents failed to take necessary steps to bring the legal representatives on record, despite being cognizant of the demise of the assessee. He contends that no show-cause notice was served upon the legal heirs, nor was any opportunity of personal hearing afforded to them, thereby violating the principles of natural justice. It is further submitted that upon the demise of the sole proprietor, the business was discontinued by the legal heirs. However, GST returns were filed merely to keep the registration active and avoid statutory penalties. The petitioner, being the legal heir of the deceased assessee, is ready and willing to submit a detailed reply to the show-cause notice, provided an opportunity is

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granted.

3. Mr.R.Sethu Prabakaran, learned Government Advocate accepting notice on behalf of the respondent, submits that the petitioner continued to file GST returns under the registration of the deceased person post his demise. However, he fairly concedes that the returns so filed by the petitioner were 'Nil' returns.

4. Heard the learned counsel on either side and perused the materials available on record.

5. It is evident from the submissions advanced by the learned Government Advocate appearing for the respondent that the petitioner had only filed 'Nil' returns, and that the sole proprietor of the concern had demised on 11.10.2024, subsequent to which the impugned order has been passed against a deceased person.

6. An assessment order passed against a deceased person is a nullity and non-est in the eye of law. Therefore, the impugned order dated 10.10.2025 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

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willingness to respond to the show-cause notice, the following directions are issued:

(i) The petitioner is directed to treat the show-cause notice dated 25.07.2025 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 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.

7. With the above directions, this writ petition is disposed of. No costs. Connected miscellaneous petition is ordered as prayed for. 07-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rap

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WP No. 38650 of 2026

To Deputy State Tax Officer – 2, Sriperumbudur Assessment Circle, No.4/109, Chennai - Bangalore Highway, Varadharapuram - 600 123.

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WP No. 38650 of 2026

KRISHNAN RAMASAMY, J. rap WP No. 38650 of 2026 07-10-2026

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