Parasuraman vs. The Chairman

Facts

The petitioner, Parasuraman, filed a writ petition challenging proceedings dated January 31, 2020, issued by the Tamil Nadu State Level Scrutiny Committee II. The respondents were the Chairman of the Committee and the Assistant Commissioner, Central GST and Exercise Department. The writ petition was filed under Article 226 of the Constitution of India. The learned counsel for the petitioner informed the Court that the petitioner had passed away and that his legal heirs had not come forward to continue the prosecution of the matter. Consequently, the Writ Petition was closed as abated.

Held

The Court noted that the petitioner had passed away and his legal heirs had not come forward to prosecute the writ petition. In light of this, the Court held that the Writ Petition had abated. The Court did not delve into the merits of the case or the specific GST provisions. The operative direction was to close the Writ Petition as abated. No costs were awarded. The connected miscellaneous petition was also closed.

Key Issues

1. Whether the Writ Petition can be prosecuted by the legal heirs of the deceased petitioner, given their lack of interest in continuing the matter? The petitioner's counsel submitted that the petitioner had passed away and his legal heirs were not willing to prosecute the writ petition. The respondents did not present any arguments as the matter was being closed due to abatement.