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 07.02.2024 against the petitioner’s wife, who is a dead person. Hence, he requests this Court to set aside the impugned order.
Conclusion- Held that the impugned order dated 07.02.2024 was passed by the respondent against a dead person, who was passed away on 21.11.2019. In such case, the impugned order is liable to be set aside. Further, since the petitioner is the only legal heir of the deceased, it is just and necessary to provide an opportunity to the petitioner to establish his case on merits. In such view of the matter, this Court is inclined to set aside the impugned order dated 07.02.2024 passed by the respondent.
