Sahaya Kapil Bosco Vs The Deputy State Tax Officer… — Writ and Judicial Review | Madras HC (2025)

Sahaya Kapil Bosco Vs The Deputy State Tax Officer… — Writ and Judicial Review | Madras HC (2025)

What the court decided

AI extract

Outcome

Impugned assessment order dated 20.08.2024 set aside and case remitted to the respondent to pass fresh orders on merits and in accordance with law preferably within three months; petitioner to file reply to the show cause notice within 30 days; writ petition disposed of at admission with no costs; connected miscellaneous petition closed.

Issue for consideration

Whether the impugned GST assessment order dated 20.08.2024, passed against the deceased assessee M.John Bosco for the assessment year 2019-20, should be set aside so that the petitioner, claiming to be the deceased's son and legal heir, may be afforded an opportunity to file a reply to the show cause notice preceding the order.

Court's answer

Since the impugned assessment order was passed against a dead person and his son may have an interest in the business of the deceased assessee M.John Bosco, the impugned order is set aside.

Ratio / Principle

The case is remitted to the respondent to pass fresh orders on merits and in accordance with law as expeditiously as possible, preferably within a period of three (3) months from the date of receipt of a copy of the order.

Key takeaways

The petitioner is directed to file a reply to the show cause notice that preceded the impugned order within a period of 30 days from the date of receipt of a copy of the order.ratio¶24

Detailed headnote1 paragraphs

GST — Assessment order dated 20.08.2024 for assessment year 2019-20 (Tax period April 2019 to March 2020) passed against deceased assessee M.John Bosco set aside by the Madurai Bench of the Madras High Court; the order having been passed against a dead person whose son may have an interest in the business of the deceased, the matter is remitted to the Deputy State Tax Officer, Nagercoil Rural Assessment Circle to pass fresh orders on merits and in accordance with law preferably within three months, while the petitioner-legal heir is to file a reply to the show cause notice preceding the impugned order within 30 days. Writ petition under Article 226 of the Constitution of India disposed of at the stage of admission. No costs; connected miscellaneous petition closed.

W.P.(MD) No.15393 of 2025

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED: 09.06.2025

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN

W.P.(MD) No.15393 of 2025 and W.M.P.(MD) No.11634 of 2025

Sahaya Kapil Bosco ... Petitioner

Vs

The Deputy State Tax Officer, (St), Nagercoil Rural Assessment Circle, Commercial Tax Buildings, Nagercoil. ... Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in GSTIN. 33AHMPB9642C1ZL/2019-20, dated 20.08.2024 and quash the above as illegal, wholly without jurisdiction and direct the respondent not to proceed further to recover the demand pursuant to the said impugned assessment orders dated 20.08.2024.

For petitioner : Mr.N.Sudalai Muthu

For respondent : Mr.J.K.Jayaselan Government Advocate

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***** ORDER

W.P.(MD) No.15393 of 2025

This Writ Petition is disposed of at the time of admission, after hearing the learned counsel for the petitioner, learned Government Advocate for the respondent.

The petitioner is the legal heir of one M.John Bosco, an assessee under the provisions of the respective GST enactments, who died on 06.05.2021. The impugned assessment order dated 20.08.2024 is for the assessment year 2019-20 (Tax period :April 2019 to March 2020).

The petitioner, claims to be the son of the diseased, M.John Bosco, submits that the petitioner may be given one opportunity to reply to the show cause notice that preceded the impugned order, dated 20.08.2024. It is submitted that the the petitioner will cooperate with the respondents.

Since the impugned order has been passed the against the dead person and his son may have an interest in the business of the deceased assessee, namely M.John Bosco, the impugned order is set aside and the case is remitted back to 2/4

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W.P.(MD) No.15393 of 2025

the respondent to pass fresh orders on merits and in accordance with law as expeditiously as possible preferably within a period of three (3) months from the date of receipt of a copy of this order.

The petitioner shall file a reply to the show cause notice that preceded the impugned order within a period of 30 days from the date of receipt of a copy of this order.

This Writ Petition is disposed of with above observations. No costs. Consequently, connected miscellaneous petition is closed.

Index : Yes / No 09.06.2025 Internet : Yes / No apd To The Deputy State Tax Officer, (St), Nagercoil Rural Assessment Circle, Commercial Tax Buildings, Nagercoil.

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W.P.(MD) No.15393 of 2025

C.SARAVANAN, J.

apd

W.P.(MD) No.15393 of 2025

09.06.2025

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