WP No. 29204 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29204 of 2026 & WMP Nos.32079 & 32081 of 2026 M/s.HI TECH VALVES Represented by legal heir of the Proprietor Vigneshwaran, No.3, Part-I, TASS Industrial Estate,Ambattur, Chennai, Tiruvallur District,Tamil Nadu - 600 098. ..Petitioner(s) Vs The Deputy State Tax Officer 2 Pattaravakkam Assessment Circle ,Office of the State Tax Officer (ST), Commercial Taxes Building, Room No.7, Bengaluru-Chennai Highway, Varadarajapuram, Nazarathpettai, Poonamallee - 600123. ..Respondent(s) 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 pertaining to the Impugned assessment order passed on 27.11.2025 by the 1respondent against the Petitioners firm in GSTIN33AAMPM2278AIZY in Reference No. ZD3311254752888 for the assessment year 2021-2022 and Quash the same as illegal, arbitrary and against the principles of natural justice. For Petitioner(s): Mr.K. M. Malarmannan For Respondent(s): Ms.G.Dhana Madhri,Spl.G.P.(T) ORDER Order dated 27.11.2025 is assailed by the son and legal heir of the deceased proprietor on the ground that the order was issued against a dead person. https://www.mhc.tn.gov.in/judis WP No. 29204 of 2026 __________ Page2 of 4 2. Relying on death certificate dated 15.04.2025, learned counsel submits that it records the date of death of the proprietor of M/s. Hi Tech Valves as 20.03.2025. He points out that the show cause notice and impugned order were issued later. Learned counsel for the petitioner also submits that the legal heir of the deceased proprietor is carrying on the same business under a new registration. 3. The documents on record reflect that the show cause notice was issued on 28.08.2025. The death certificate records the date of death of Mr.Mohanraj Andiyappan as 20.03.2025. Since proceedings were initiated against a dead person, such proceedings cannot be sustained. Hence, the impugned order is set aside by leaving it open to the respondent to proceed against the legal representatives of the deceased proprietor. 4. This writ petition is disposed of on these terms. No costs. Consequently, the connected writ miscellaneous petitions are closed. 06-08-2026 Index: Yes/No Speaking/Non-speaking order (2/2) Neutral Citation: Yes/No KAL https://www.mhc.tn.gov.in/judis WP No. 29204 of 2026 __________ Page3 of 4 To The Deputy State Tax Officer 2 Pattaravakkam Assessment Circle, Office of the State Tax Officer (ST), Commercial Taxes Building, Room No.7, Bengaluru-Chennai Highway, Varadarajapuram, Nazarathpettai, Poonamallee - 600123. https://www.mhc.tn.gov.in/judis WP No. 29204 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAL WP No. 29204 of 2026 & WMP Nos.32079 & 32081 of 2026 06-08-2026 (2/2) https://www.mhc.tn.gov.in/judis