Madras High Court
WP(MD)/31484/2026 of Thayalu Vs The Deputy State Tax Officer - 1 on 5 November 2026
WP(MD) No. 31484 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 05-11-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 31484 of 2026
CNR:{HCMD011573872026}
AND
WMP(MD) No. 24169 of 2026
Thayalu
..Petitioner(s)
Vs
The Deputy State Tax Officer - 1
Pattukkottai I Assessment Circle,
Pattukkottai.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of CERTIORARI calling for the records on the file of the respondent in GSTIN33AIAPK7988B1ZA/2021-22 dated 05.12.2025 and the summary of the order in DRC-07 bearing Reference No. ZD3312250734987 dated 05.12.2025 and quash the same as illegal, unsustainable and against the Principles of Natural Justice.
For Petitioner(s)
:Mr.A.Chandra Sekaran
For Respondent(s)
:Mr.R.Parthiban
Special Government Pleader
WP(MD) No. 31484 of 2026
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ORDER
Order dated 05.12.2025 is assailed primarily on the ground that said order was issued to a dead person.
2. Relying on the Death Certificate of late Thiru.Karimuthu, who was the proprietor of Thayalu Agencies, learned counsel for the petitioner submits that the Show Cause Notice and the impugned order were issued after his death.
3. Mr.R.Parthiban, learned Special Government Pleader, 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 that said Karimuthu died on 17.03.2024. The Legal Heir Certificate is on record and said document discloses the name of the petitioner as the wife of the deceased. Both the Show Cause Notice and the impugned order were issued subsequent to the date of death. Hence, said order cannot be sustained and is hereby set aside. This order will not, however, stand in the way of the respondent initiating proceedings against the legal representatives in accordance with law.
WP(MD) No. 31484 of 2026
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected miscellaneous petition is closed. 05-11-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Deputy State Tax Officer - 1 Pattukkottai I Assessment Circle Pattukkottai
WP(MD) No. 31484 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 31484 of 2026 AND WMP(MD) No. 24169 of 2026 05-11-2026