Madras High Court
WP(MD)/31513/2026 of Guru Sathya Sudhan GR Vs The Deputy State Tax Officer - 2 on 5 November 2026
WP(MD) No. 31513 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. 31513 of 2026
CNR:{HCMD011570202026}
AND
WMP(MD) No. 24201 of 2026
G.R.Guru Sathya Sudhan
Legal Heir of deceased Proprietor,
P.G. Rethinakumar of M/s. Sri Jaya Guru Agency
..Petitioner(s)
Vs
The Deputy State Tax Officer - 2
Mudukulathur Assessment Circle,
Commercial Tax Buildings,
Ramanathapuram District.
..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 records pertaining to the impugned order passed by the Respondent in Form GST DRC-07, GSTIN 33AMDPR6547G1ZX/ 2021-22, dated 19.12.2025 and quash the same as it is illegal, without Jurisdiction and in gross violation of Principles of Natural Justice.
For Petitioner(s)
:Mr.A. Satheesh Murugan
For Respondent(s)
:Ms.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
WP(MD) No. 31513 of 2026
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ORDER
Pursuant to the Show Cause Notice dated 28.05.2025, an assessment order was issued on 19.12.2025 against Sri Jaya Guru Agency, represented by Mr.P.G. Rethinakumar. Said order is impugned primarily on the ground that it was issued after the death of the proprietor.
2. Relying on the Death Certificate dated 22.12.2025, learned counsel for the petitioner submits that the petitioner’s father died on 08.12.2025, whereas the order was issued later.
3. Accepting notice for the sole respondent, Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), submits that the respondent should be granted leave to proceed against the legal representatives of the deceased proprietor.
4. As contended by the learned counsel for the petitioner, the impugned order was issued after the date of death of Mr.P.G. Rethinakumar, who is described as the proprietor of Sri Jaya Guru Agency. Hence, said order is not sustainable and is hereby set aside. This order will not, however, stand in the way of the respondent initiating
WP(MD) No. 31513 of 2026 proceedings against the legal representatives of the deceased proprietor in accordance with law.
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 - 2 Mudukulathur Assessment Circle Commercial Tax Buildings Ramanathapuram District
WP(MD) No. 31513 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 31513 of 2026 AND WMP(MD) No. 24201 of 2026 05-11-2026