Case Law Details
M. Yasir Rahuman Vs Deputy State Tax Officer / Commercial Tax Officer (Madras High Court)
The Madras High Court held that the assessment order dated 29.01.2025 passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 was invalid because it was issued after the death of the proprietor of the assessee firm on 30.06.2023. The Court quashed the order and permitted the department to issue a fresh notice to the legal heirs in accordance with law. The Court also directed that any future show cause notice be served physically since the legal heirs lacked access to the online portal.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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.
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.
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