W.P.No.19069 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.05.2025 CORAM : THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.No.19069 of 2025 Y.Prakash .. Petitioner Vs. 1. The Commissioner of State Tax Tamil Nadu Commercial Taxes Department Ezhilagam, PWD Estate, Chepauk Triplicane, Chennai, Tamil Nadu – 600 005. 2. The Appellate Deputy Commissioner of State Tax Hosur, Commercial Taxes Building Seetharam Nagar, Hosur Tamil Nadu – 600 109. 3. The Deputy Commissioner of State Tax Hosur (South), Commercial Taxes Building Seetharam Nagar, Hosur Tamil Nadu – 600 109. .. Respondents Prayer: Petition filed under Article 227 of the Constitution of India, to issue a writ of certiorarified mandamus, calling for the records connected with the Order-in-Original bearing Reference No.ZD330824305691H dated August 31, 2024, and Notice Bearing ROC No.211/A4/2025 dated February 7, 2025 issued by Respondent No.3, Order-in-Appeal bearing Reference No.ZD3304251213410 dated April 16, 2025 issued by Respondent No.2, and to quash the aforesaid orders and notices in entirety and direct the respondent No.3 to comply with provisions of law for raising demand and comply with the principles of natural justice before issuing a show- cause notice and passing an order raising demand of differential liabilities of tax, interest and penalty. For the Petitioner : Mr.Lalitendra Gulani S For the Respondents : Mrs.K.Vasanthamala Government Advocate (CT) https://www.mhc.tn.gov.in/judis W.P.No.19069 of 2025 ORDER Heard both sides. 2. The impugned order, passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, has been issued in the name of a dead person. On that sole ground, the same shall stand quashed. The matter is remitted back to the file of the third respondent. The third respondent is at liberty to take steps as against the legal representatives of the deceased assessee. 3. With the aforesaid liberty to the third respondent, the writ petition, accordingly, stands allowed. There shall be no order as to costs. Consequently, W.M.P.Nos.21370, 21371 and 21373 of 2025 are closed. 22.05.2025 Speaking Order/Non-Speaking Order Neutral Citation:Yes/No Index: Yes/No drm/jeni https://www.mhc.tn.gov.in/judis W.P.No.19069 of 2025 To: 1. The Commissioner of State Tax Tamil Nadu Commercial Taxes Department Ezhilagam, PWD Estate, Chepauk Triplicane, Chennai, Tamil Nadu – 600 005. 2. The Appellate Deputy Commissioner of State Tax Hosur, Commercial Taxes Building Seetharam Nagar, Hosur Tamil Nadu – 600 109. 3. The Deputy Commissioner of State Tax Hosur (South), Commercial Taxes Building Seetharam Nagar, Hosur Tamil Nadu – 600 109. https://www.mhc.tn.gov.in/judis W.P.No.19069 of 2025 G.R.SWAMINATHAN , J. (drm/jeni) W.P.No.19069 of 2025 22.05.2025 https://www.mhc.tn.gov.in/judis