Order passed against dead person liable to be set aside: Madras HC

S. R. Steels Vs Deputy State Tax Officer (Madras High Court) Madras High Court held that order passed against the dead person, who passed away before issuance of show cause notice, is unsustainable in law and liable to be set aside. Accordingly, order quashed. Facts- This writ petition has been filed challenging the impugned order dated 07.02.2024 passed by the respondent. It is mainly argued that the petitioner’s wife, who was the Proprietor of M/s.S.R.Steels, was passed away on 21.11.2019. Thereafter, the respondent had issued the show cause notice and passed impugned order dated 07.02...