Balasubramanian vs. The State Tax Officer
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Before: and
The Writ Petition is filed challenging the impugned order, dated 18.12.2025, which is an order of assessment passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017. 1/3 https://www.mhc.tn.gov.in/judis
Upon perusal of the records and hearing the learned counsel on either side, it is clear that the show cause notice itself was issued after the death of the proprietor of the concern, and the order also was passed in the name of the death person and as such, the entire proceedings are nullity.
In view thereof, this Writ Petition is allowed on the following terms: (i) The impugned order dated 18.12.2025 shall stand set aside; (ii) However, it will be the respondent at liberty to take fresh proceedings in the name of the legal heirs in the manner known to law. No costs. Consequently, connected miscellaneous petition is closed. 24.04.2026 sji NCC: Yes/No To The State Tax Officer, Tuticorin-2 Assessment Circle, Tuticorin. 2/3 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. sji
2026 3/3 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.