WP No. 12075 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 12075 of 2026 and WMP.Nos.13175, 13178 and 13181 of 2026 1. Chandra Legal Heir of Late Vaithiyanathan Rep CP Textiles 72/36, Sundara Ganapathy Street, Ammapet, Salem 636 003 2. Jayanthi Legal Heir of Late Vaithiyanathan Rep CP Textiles 72/36, Sundara Ganapathy Street, Ammapet, Salem 636 003 3. Deepa Legal Heir of Late Vaithiyanathan Rep CP Textiles 72/36, Sundara Ganapathy Street, Ammapet, Salem 636 003 4. Geetha Legal Heir of Late Vaithiyanathan Rep CP Textiles 72/36, Sundara Ganapathy Street, Ammapet, Salem 636 003 5. Vanitha Legal Heir of Late Vaithiyanathan Rep CP Textiles 72/36, Sundara Ganapathy Street, Ammapet, Salem 636 003 __________ Page1 of 6 https://www.mhc.tn.gov.in/judis WP No. 12075 of 2026 6. Karthikeyan Legal Heir of Late Vaithiyanathan Rep CP Textiles 72/36, Sundara Ganapathy Street, Ammapet, Salem 636 003 ..Petitioner(s) Vs 1. Assistant Commissioner(ST)(FAC) Salem Town West Circle, Integrated commercial taxes Building, 4th Floor, Pitchards road, Gandhi Nagar, hasthampatti, Salem Tamil nadu 636 007 2. Deputy Commercial Tax Officer, Salem Town West Circle Integrated Commercial taxes Building, 4th Floor, Pitchards Road, Gandhi Nagar, Hasthampatty,Salem, Tamilnadu ..Respondent(s) Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, call for the impugned order of the First Respondent passed in GSTIN 33ABQPV4678N1ZK/2020-2021 dated 22-02- 2025 and quash the same and issue any other writ or pass such further or other order as this Honourable High Court of Madras may deem fit and proper in the facts and circumstances of the case and thus render justice. For Petitioner(s): Mr.Danish Ur Rahman For Respondent(s): Mrs.Amirtha Poonkodi Dinakaran Government Advocate __________ Page2 of 6 https://www.mhc.tn.gov.in/judis WP No. 12075 of 2026 ORDER Ms.Amirtha Poonkodi Dinakaran, the learned Government Advocate, takes notice on behalf of the Respondent. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent. 3. The Petitioners are the legalheirs of the deceased assessee namely Late Mr.Vaithiyanathan, the Proprietor of C.P.Textiles, who died on 13.06.2022. 4. It appears that the GST registration of the scanning the name of the deceased assesse was also cancelled on 29.07.2023 at the request of the Petitioners. 5. The Petitioners are before this Court against the impugned Order dated 22.02.2025, whereby, the proposal in Show Cause Notice in DRC 01 dated 25.11.2024 has been confirmed. __________ Page3 of 6 https://www.mhc.tn.gov.in/judis WP No. 12075 of 2026 6. It is noticed that for the very same tax period, similar notice was also issued by the Deputy State Tax Officer in DRC 01 dated 26.11.2024 and after considering the reply dated 07.02.2025, the Order came to be passed by Deputy State Tax Officer in Form GST DRC 05 on 25.02.2025. 7. The comparison of the proposal in the respective notices in DRC 01 and the summary of the Order indicates that it is a same amount which was subject matter of both the proceedings in the impugned order, demand has been confirmed, whereas in the Order dated 25.02.2025, demand has been dropped. 8. Considering the same, I am inclined to quash the impugned order and remitted the case back to the Respondent to pass a fresh order in the light of the Order dated 25.02.2025 passed by the Deputy State Tax Officer, but not justify. The Petitioner shall be heard before final orders are passed. __________ Page4 of 6 https://www.mhc.tn.gov.in/judis WP No. 12075 of 2026 9. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 01-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No Vv To 1. Assistant Commissioner(ST)(FAC) Salem Town West Circle, Integrated commercial taxes Building, 4th Floor, Pitchards road, Gandhi Nagar, Hasthampatti, Salem Tamil nadu 636 007 2. Deputy Commercial Tax Officer, Salem Town West Circle Integrated Commercial taxes Building, 4th Floor, Pitchards Road, Gandhi Nagar, Hasthampatty,Salem, Tamilnadu __________ Page5 of 6 https://www.mhc.tn.gov.in/judis WP No. 12075 of 2026 C.SARAVANAN, J. VV WP No. 12075 of 2026 01-04-2026 __________ Page6 of 6 https://www.mhc.tn.gov.in/judis WP No. 12075 of 2026 __________ Page7 of 6 https://www.mhc.tn.gov.in/judis