Selvam R vs. The Deputy State Tax Officer (St)
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Before: and
Mr.R.Parthiban, learned counsel for the State of Tamil Nadu, takes notice for the respondent. 2.By consent, this writ petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned counsel for the State of Tamil Nadu appearing for the respondent. 3.The writ petition has been filed by the legal representative of the deceased assessee, namely, Sappani Konar Ramasamy, who died on 02.05.2025. It appears that during his lifetime, the deceased person had filed an application for cancellation of the GST registration, which was also acceded to on 07.06.2022. It appears that final return also was filed on 26.02.2023 after the cancellation of the GST registration. 4.In this background, after the cancellation of the GST registration, the Department invoked Section 73 of the respective GST enactment for the 2/7 https://www.mhc.tn.gov.in/judis assessment year 2021-2022 and has confirmed the demand, vide impugned assessment order dated 26.12.2025. 5.It is the specific case of the petitioner that the assessee was exempted from tax and there was no question of either availing input tax credit or misutilisation thereof. However, a mistake was committed by the Auditor, who has filed the returns on behalf of the deceased assessee. 6.As far as the explanation for not responding to the notice in DRC 01 is concerned, the learned counsel for the petitioner would submit that the deceased had closed down the business and had surrendered the registration and therefore, had no occasion to open the web portal to see if any notice was issued to the petitioner. 7.The learned counsel for the respondent, on the other hand, would submit that at the time of cancellation of GST registration, address would have been obtained in necessary form for communication of notices in future and therefore, in compliance thereof, notice in DRC 01 would have been issued to the deceased assessee. Therefore, the present writ petition does not merit any interference. 3/7 https://www.mhc.tn.gov.in/judis
Having considered the submissions made by the learner counsel for the petitioner and the learned counsel for the respondent, I am inclined to remit the case back to the respondent without condition to pass orders afresh, as both the notices and the impugned order has been passed after the death of the deceased assessee, namely, Sappani Konar Ramasamy. 9.The petitioner shall also file a reply to the show cause notice in Form DRC-01 dated 16.07.2025 together with requisite documents to substantiate the case by treating the impugned order dated 26.12.2025 as an addendum to the show cause notice dated 16.07.2025, within a period of 30 days from the date of receipt of a copy of this order. 10.In case, the petitioner complies with the above stipulations, the respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three months of such reply. Subject to the petitioner complying with the above stipulations, the attachment of the bank account of the petitioner, if any, shall also stand automatically vacated. 4/7 https://www.mhc.tn.gov.in/judis
It is made clear that the bank attachment shall be lifted subject to the petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned order. 12.In case, the petitioner fails to comply with any of the stipulations, the respondent is at liberty to proceed against the petitioner to recover the tax in accordance with law as if this writ petition was dismissed in limine today. 13.Needless to state, before passing any such order, the respondent shall issue due notice on the petitioner. 14.This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Miscellaneous Petitions are closed. Index : Yes / No 06.07.2026 Internet : Yes / No mm To The Deputy State Tax Officer (ST) Tirunelveli Junction Assessment Circle Commercial Taxes Buildings 5/7 https://www.mhc.tn.gov.in/judis South High Ground Road Palayamkottai Tirunelveli Tamil Nadu - 627 001. 6/7 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
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2026 7/7 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.