Rathnavathi vs. The Appellate Deputy Commissioner (GST)
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Before: and
The writ petition has been filed challenging the impugned order dated 29.08.2024, which is an order of assessment passed under the Tamil Nadu Goods and Services Tax Act, 2017. 2. Upon hearing the learned counsel on either side and perusing the materials available on record, it is seen that the show cause notice itself was issued after the death of Thangarajan, the husband of the petitioner, who was the sole assessee/dealer. In view thereof, the entire proceedings are null and void ab initio. ____________ https://www.mhc.tn.gov.in/judis
Accordingly, the writ petition is allowed on the following terms: (i) The impugned order dated 29.08.2024 shall stand set aside. (ii) However, the respondent is at liberty to issue a fresh show cause notice to the legal heirs of the deceased assessee, in the manner known to law, and proceed afresh in accordance with law. No costs. Consequently, the connected Miscellaneous Petitions are closed.
2026 NCC : No smn2 To:- 1.The Appellate Deputy Commissioner (GST), Office of the Deputy Commissioner, 4th Floor, Commercial Taxes Buildings, Dr.SVKS Thangaraj Salai, Madurai District. Camp Office at 2nd Floor, Commercial Tax Building, South High Ground Road, Palayamkottai, Tirunelveli. 2.The Deputy Commissioner, Office of the Deputy Commissioner, Commercial Tax Department, Thoothukudi District. ____________ https://www.mhc.tn.gov.in/judis
The Deputy Commercial Tax Officer, Tuticorin – III, Tamil Nadu. ____________ https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY
, J.
smn2
2026 ____________ 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.