Rekha. S Vs Assistant Commissioner (Madras High Court)
Madras High Court has set aside an order issued by the Assistant Commissioner against an individual who had been deceased for over two years at the time the order was passed. The court deemed the order unsustainable, clarifying that proceedings could potentially be initiated against the legal heirs.
The case, filed by the legal heirs of the late M.K. Girish, challenged an order dated April 29, 2024. The petitioners presented a death certificate confirming Mr. Girish’s demise on February 25, 2021, significantly prior to the impugned order’s date.
The petitioners informed the court that they had previously paid CGST and SGST dues totalling Rs. 3,42,432 on September 1, 2023, a payment acknowledged in the challenged order itself.
Mr. C. Harsha Raj, Additional Government Pleader, represented the respondent.
Justice Senthil Kumar Ramamurthy, presiding over the case, considered the evidence presented, including the death certificate and the legal heirship certificate identifying the petitioners as siblings of the deceased. The court concluded that an order issued against a person who is no longer living cannot be legally sustained.
Consequently, the court set aside the impugned order dated April 29, 2024. However, the court granted the respondent liberty to initiate appropriate legal proceedings against the legal heirs of the late M.K. Girish.
