Allowed¶30

D Manokavya, v. The Deputy State Tax Officer -1

Madras HC15 Jun 2026WP(MD)/16248/2026

Case brief

AI extract

What is this about?

Keywords: deceased assessee; assessment order passed on dead taxable person; void ab initio; death of taxable person 30.09.2024; Section 73 Tamil Nadu GST Act 2017; GSTIN 33AGTPD7867R1ZC/2021-22; assessment year 2021-22; writ of certiorarified mandamus; Article 226; quashed with liberty for fresh proceedings against legal heirs; Deputy State Tax Officer Thanjavur; Madurai Bench Madras High Court; Justice D. Bharatha Chakravarthy; W.P(MD)No.16248 of 2026; decided 15.06.2026; no costs.

What did the court decide?

Writ petition allowed: impugned assessment order dated 06.11.2025 quashed; respondent at liberty to issue fresh proceedings against the legal heirs; no costs ordered. ¶30

D Manokavya, Vs The Deputy State Tax Officer -1 — GST and Indirect Tax | Madras HC (2026)

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W.P(MD)No.16248 of 2026

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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Dated: 15.06.2026

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CORAM

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THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY

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W.P(MD)No.16248 of 2026

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D Manokavya ... Petitioner(s)

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– Vs. -

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The Deputy State Tax Officer -1, Thanjavur-Ii Assessment Circle, Commercial Taxes Buildings, Thanjavur.

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... Respondent(s)

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Prayer : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a WRIT OF CERTIORARIFIED MANDAMUS, to call for the records on the file of the responcent in GSTIN 33AGTPD7867R1ZC/2021-22, dated 06.11.2025 for the assessment year 2021-22 passed by the respondent and quash the above is illegal, passed on dead person , wholly without jurisdiction and direct the respondent not to proceed further to recover the demand pursuant to the said impugned assessment orders dated 06/11/2025 or pass such further or other orders, as the Honble Court may deem fit and proper in the circumstances of the case and thus render

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https://www.mhc.tn.gov.in/judis

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W.P(MD)No.16248 of 2026

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justice.

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For Petitioner :Mr.N.Sudalai Muthu For Respondent :Mr.S,Vashik Ali Government Standing Counsel

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ORDER

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