A. Sirajudeen Vs State Tax Officer (FAC) (Madras High Court)
In A. Sirajudeen v. State Tax Officer (FAC), the Madras High Court considered writ petitions challenging GST assessment orders dated 27.11.2025 and 18.12.2025 passed against the petitioner’s father, Abdul Rasheed, who had died on 29.11.2023. Despite his death, show cause notices dated 14.07.2025 and 24.09.2025 were issued for the assessment year 2021–22, and subsequent adjudication orders were also passed in his name. The petitioner contended that orders passed against a deceased person are non-est in law and liable to be set aside. He further submitted that, as one of the legal heirs of the deceased proprietor, he was willing to submit replies to the show cause notices on behalf of all legal heirs.
The learned Additional Government Pleader, appearing for the respondent, confirmed that the impugned orders had indeed been passed against a deceased person and fairly admitted the position. After hearing both sides and perusing the materials on record, the Court observed that the petitioner’s father had died prior to issuance of the show cause notices and the passing of the impugned orders. The Court held that an order passed against a dead person is non-est in law and therefore liable to be set aside.
