WP No. 25162 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25162 of 2026 and W.M.P.Nos.27430, 27432 & 27433 of 2026 1. Mangaiyarkarasi W/o.Late.Shri.R.Kanniyappan Aged about 49 years, 2. Mr Naveen Kumar S/o.Late Shri.R.Kanniyappan Aged about 28 years, 3. Mr Kishorkumar S/o.Late Shri.R.Kanniyappan Aged about 26 years, 4. Mr Praveen Kumar, S/o.Late Shri.R.Kanniyappan Aged about 23 years, Legal Heirs of Late.Shri.R.Kanniyappan All residing at No.3, Wahab Nagar, Marakkanam Road, Kidangal Village, Tindivanam Taluk, Villupuram District- 604001 ..Petitioner(s) Vs The Deputy State Tax officer-I Tindivanam Assessment circle Villupuram Zone Cuddalore Division. ..Respondent(s) https://www.mhc.tn.gov.in/judis WP No. 25162 of 2026 __________ Page2 of 4 PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records relating to the Order dated 03.12.2025 bearing GST No.33ANRPK2358R1Z8/2021-22 passed by the Respondent for the tax period 2021-22 and quash the same. For Petitioner(s): Mr.Raghunandan Sriram For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) *********** ORDER An order dated 03.12.2025 is assailed by the legal heirs of the deceased Proprietor, R.Kanniyappan. Said challenge is primarily on the ground that the order was issued against a dead person. 2. Relying on death certificate dated 20.10.2020, learned counsel for the petitioners submits that the order impugned herein was issued more than five years after the death of the Proprietor. He also refers to the order of cancellation of registration. 3. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. She points out that the petitioners failed to inform the respondent about the death of the Proprietor even as on https://www.mhc.tn.gov.in/judis WP No. 25162 of 2026 __________ Page3 of 4 17.06.2021 when the registration was cancelled on application by the petitioners. 4. The death certificate records the date of death of R.Kanniyappan as 12.10.2020. The show cause notice was issued on 20.09.2025 and the assessment order on 03.12.2025. Since proceedings were initiated against a dead person, said proceedings cannot be sustained. Hence, the impugned order is set aside. It is, however, open to the respondent to initiate action against the legal representatives of the deceased Proprietor in accordance with law. 5. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 13-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax officer-I Tindivanam Assessment circle Villupuram Zone Cuddalore Division. https://www.mhc.tn.gov.in/judis WP No. 25162 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25162 of 2026 and W.M.P.Nos.27430, 27432 & 27433 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis