Ex-parte orders and initiation of recovery proceedings against deceased person unjustified: Madras HC

Ramasamy Singaravelan (Deceased) Vs Deputy State Tax Officer (Madras High Court) Madras High Court held that ex-parte orders issued in the name of deceased person and initiation of recovery proceedings against the deceased person is against the principles of natural justice and hence is liable to be set aside. Facts- The petitioner would submit that the Proprietor of the Firm, viz., Ramasamy Singaravelan had passed away as early as on 07.05.2022, however, all the notices, which culminated in the impugned orders were issued in the name of the said deceased person, hence, the petitioner, viz., S...