Madras High Court
WP(MD)/31796/2026 of P.Muthulakshmi Vs The Deputy State Tax Officer-I on 11 November 2026
WP(MD) No. 31796 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 11-11-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 31796 of 2026
CNR:{HCMD011569002026}
AND
WMP(MD) No. 24460 of 2026
P.Muthulakshmi,
Legal Heir of D.Palaisamy
..Petitioner(s)
Vs
The Deputy State Tax Officer-I,
Pudukkottai 3 Circle,
Commercial Tax Building,
Pudukkottai
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in GSTIN
33AHMPP1653P2ZS /2021-22 dated 19.11.2025 and quash the same as illegal, wholly without jurisdiction and direct the respondent not to proceed further to recover the demand pursuant to the said impugned assessment order elated 19.11.2025.
For Petitioner(s)
:Mr.S.Karunakar.
For Respondent(s)
:Ms.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
WP(MD) No. 31796 of 2026
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ORDER
Order dated 19.11.2025 is assailed by the daughter of the deceased proprietor primarily on the ground that said order was issued against a dead person.
2. Relying on the Death Certificate issued on 13.10.2025, learned counsel for the petitioner submits that said Certificate records the date of death of the late Palanisamy as 28.09.2025. He points out that the impugned order was issued thereafter.
3. Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the sole respondent.
4. While the Show Cause Notice was issued prior to the date of death of Palanisamy, the impugned order was issued later. Since the impugned order was issued to a dead person, 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 of the deceased person in accordance with law.
WP(MD) No. 31796 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. 11-11-2026 Index: Yes/No (1/2) Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Deputy State Tax Officer-I Pudukkottai 3 Circle Commercial Tax Building Pudukkottai
WP(MD) No. 31796 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 31796 of 2026 AND WMP(MD) No. 24460 of 2026 11-11-2026 (1/2)