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. Sumathi, the wife of the said deceased, is not aware of the same and the petitioner came to know about the impugned orders, only when the respondent intimated through phone call about the initiation of recovery proceedings, therefore, the petitioner is before this Court by way for present Writ Petitions.
Conclusion- Held that it is crystal clear the impugned orders are ex parte orders, and suffers from violation of principles of natural justice and de hors the same, the notices issued to an assessee, who is no more and assessment orders passed based on such notices are void ab initio and liable to be set aside. Hence, this Court is inclined to set aside the impugned orders.
