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Yashir Rahuman.M vs. The State Tax Officer / Commercial Tax Officer

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WP(MD)/14012/2026HC MadrasGSTCNR HCMD01061724202630 April 2026Bench: HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY4 pages

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Cause title — parties, addresses and appearances
W.P.(MD)No.14012 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 30.04.2026 CORAM: THE HONOURABLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY W.P.(MD)No.14012 of 2026 and W.M.P.(MD)Nos.10453 and 10454 of 2026 M.Yasir Rahuman ... Petitioner -vs- The State Tax Officer / Commercial Tax Officer, Bodinyakannnur, Theni. ... Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records of the order passed by the respondent in ARN / Case ID : AD330322010545P/2020-2021 dated 29.01.2025 and quash the same as it is arbitrary and illegal. For Petitioner : Mr.S.Sakthi Siddharth For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

ORDER This writ petition challenges the impugned order of assessment dated 29.01.2025 passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017. ____________ https://www.mhc.tn.gov.in/judis

2.

After hearing the learned counsel on either side, it is seen that AR Rahman Spices is a proprietorship concern run by one S.Majeeth. The proprietor of the said firm, namely, S.Majeeth, died on 30.06.2023. However, the impugned order came to be passed subsequent to his death and, as such, the same is a nullity.

3.

In view thereof, this writ petition stands allowed and the impugned order dated 29.01.2025 is quashed. However, the respondent is at liberty to issue a fresh notice to the legal heirs of the deceased and proceed in the matter in accordance with law. Needless to state, since it is submitted that the legal heirs do not have access to the online portal, any show cause notice, if issued, shall be served in physical form. No costs. Consequently, the connected Miscellaneous Petitions are closed. 30.04.2026 NCC : No (4/6) smn2 ____________ https://www.mhc.tn.gov.in/judis To:- The State Tax Officer / Commercial Tax Officer, Bodinyakannnur, Theni. ____________ https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY

, J.

smn2

30.04.

2026 (4/6) ____________ 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.