WP No. 18808 of 2026 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05.06.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 18808 of 2026 and W.M.P. Nos.20098 and 20099 of 2026 Gayathri Devi, Legal Heir and Wife of Late Ram Chandra Gupta, Prop of M/s.School Needs, No.251/222, Walltax Road, Chennai 600 003. Tamil Nadu ..Petitioner Vs The Assistant Commissioner (ST) Moore Market Assessment Circle, North-II Chennai North, Integrated Commercial Taxes Building No.32, Elephant Gate Bridge Road, Chennai-600 003. ..Respondent Petition filed under Article 226 of The Constitution of India praying for the issuance of writ of certiorari to call for the Impugned Proceedings of the Respondent passed ex-Parte order No.ZD330724338241N dated 29.07.2024 and quash the same. For Petitioner: Mr.Thyagarajan K For Respondent: Mr.L.Gokulraj, Govt. Counsel (Tax) ORDER Late Ram Chandra Gupta was a registered person under applicable GST enactments. Challenging the order dated 29.07.2024, his legal heir and wife has approached this Court. Adverting to death certificate dated https://www.mhc.tn.gov.in/judis WP No. 18808 of 2026 __________ Page2 of 3 05.10.2020, learned counsel submits that the assessee died on 13.08.2020 whereas the assessment order was issued subsequently on 29.07.2024. 2. Mr.L.Gokulraj, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Both the death certificate and the legal heir certificate recorded the date of death as 13.08.2020, which is much prior to the order impugned herein. Consequently, the impugned order is unsustainable and is hereby set aside. It is, however, open to the respondent to initiate fresh proceedings against the legal representatives, after issuing notice to all the legal heirs as per the legal heir certificate dated 16.07.2021. 4. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 05.06.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Assistant Commissioner (ST) Moore Market Assessment Circle, North-II Chennai North, Integrated Commercial Taxes Building No.32, Elephant Gate Bridge Road, Chennai-600 003 https://www.mhc.tn.gov.in/judis WP No. 18808 of 2026 __________ Page3 of 3 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 18808 of 2026 05.06.2026 https://www.mhc.tn.gov.in/judis