W.P.(MD) No.904 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 10.01.2025 CORAM: THE HONOURABLE MR.JUSTICE K.KUMARESH BABU W.P.(MD) No.904 of 2025 and W.M.P.(MD) No.568 of 2025 Tvl.Remi Fasteners, Proprietor: Savari Raj Albert George (Died), Rep., by his legal heir wife Antony Jeya, No.32E, Sivan West Car Street, Palayamkottai, Tirunelveli-627 002. .. Petitioner Vs. The Assistant Commissioner, O/o. Assistant Commissioner (ST), Palayamkottai Assessment Circle, Palayamkottai, Tirunelveli District-627 002. .. Respondent Prayer: Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, to call for the impugned assessment order on the file of respondent vide GSTIN. 33AFCPA0093G1Z5/2018-2019 dated 22.04.2024 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2018-2019. _________ https://www.mhc.tn.gov.in/judis W.P.(MD) No.904 of 2025 For Petitioner : Mr.Raja.Karthikeyan For Respondents : Mr.R.Suresh Kumar Additional Government Pleader ORDER The primordial contention raised by the learned counsel for the petitioner is that the petitioner was managed by one Albert George, who is no more and the impugned order had been served on a dead person. 2. It is seen from the death certificate produced by the learned counsel for the petitioner that the Proprietor of the petitioner had died on 18.06.2022 and the impugned order was passed only after the death of the petitioner. Hence, the said order is non-est order, as the same had been issued against the dead person. In such event, the impugned order is set aside. However, the respondent is at liberty to proceed with the legal heirs of the deceased proprietor. _________ https://www.mhc.tn.gov.in/judis W.P.(MD) No.904 of 2025 3. In fine, this Writ Petition is allowed. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed. 10.01.2025 NCC : Yes/No Index : Yes/No Internet : Yes abr To The Assistant Commissioner, O/o. Assistant Commissioner (ST), Palayamkottai Assessment Circle, Palayamkottai, Tirunelveli District-627 002. _________ https://www.mhc.tn.gov.in/judis W.P.(MD) No.904 of 2025 K.KUMARESH BABU, J. abr W.P.(MD) No.904 of 2025 Dated: 10.01.2025 _________ https://www.mhc.tn.gov.in/judis