Robin John Vs State Tax Officer (Madras High Court)
In a recent ruling Hon’ble Madras HC set aside the order after observing that Demand Order and other notices including DRC-01 were issued against the assessee who died before the passing of the order. However, HC granted liberty to respondent to initiate appropriate proceedings against the legal heirs of the assessee. Hon’ble HC held that the impugned order against the deceased person is liable to be held as non est (person with a writ could not be found) in law.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
Heard Mr. I. Romeo Roy Alfred, learned counsel for the petitioner and Mr. J. K. Jeyaseelan, learned Government Advocate for the 1st respondent and Mr. M. Ponniah, learned counsel for the 2nd respondent.
2. The present Writ Petition is filed challenging the order dated 29.07.2024 and the consequent notice dated 07.11.2024 on the file of the first respondent and to consequently direct the second respondent to de-freeze petitioner’s Bank Account in Account No. 36018261912.
3. It is the claim of the petitioner that the order impugned herein was passed against a deceased person. He submits that the petitioner’s father died on 24.05.2024 and has produced a death certificate to substantiate this claim.
