Allowed¶21

A. Olimohamed v. The Deputy State Tax Officer - 1 / The Deputy Commercial Tax Officer

Madras HC17 Jun 2026WP(MD)/16464/2026

Case brief

AI extract

What is this about?

Post-death GST assessment declared void ab initio: Madurai Bench of Madras High Court sets aside Section 73 TNGST Act 2017 assessment order dated 20.08.2024 for AY 2019-20 passed after taxable person died on 04.09.2020 (Melur Assessment Circle, Ref. ZD330824159018B)/2019-20); respondent permitted to issue fresh notices to legal heirs and proceed afresh; writ allowed, no costs; keywords: assessment on dead person, without jurisdiction, certiorarified mandamus, Article 226, legal heirs, fresh notice.

What did the court decide?

Writ petition allowed: impugned assessment order dated 20.08.2024 set aside; respondent at liberty to issue fresh notices to the legal heirs as per law and proceed afresh; no costs; connected miscellaneous petition (W.M.P.(MD)No.12283 of 2026) closed. ¶21

A. Olimohamed Vs The Deputy State Tax Officer - 1 /… — Writ and Judicial Review | Madras HC (2026)

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W.P(MD)No.16464 of 2026

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED : 17.06.2026

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CORAM:

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THE HON'BLE MR JUSTICE D.BHARATHA CHAKRAVARTHY

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W.P(MD)No.16464 of 2026 and W.M.P.(MD)No.12283 of 2026

A.Olimohamed

... Petitioner

.Vs.

The Deputy State Tax Officer-1/ The Deputy Commercial Tax Officer, Melur Assessment Circle, Commercial Taxes Buildings, Madurai.

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... Respondent

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PRAYER: 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 respondent in GSTIN : 33AVQPA0419E1Z4 (Reference No.ZD330824159018B)/2019-20, dated 20.08.2024 for the assessment year 2019-20 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 order dated 20.08.2024.

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1/4

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

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W.P(MD)No.16464 of 2026

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For Petitioner : Mr.N.Sudalai Muthu

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For Respondent : Mr.R.Parthiban Government Standing Counsel

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O R D E R

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The Writ Petition is filed challenging the impugned order dated 20.08.2024, which is an order of assessment passed under Section 73 of the TNGST, Act 2017.

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After consideration of the case of the parties, it can be seen that

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the taxable person in this case died on 04.09.2020 itself, and thereafter, notices were issued and orders were passed. In view thereof, the same are void ab initio . Therefore, the writ petition is allowed on the following terms:

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i. The impugned order dated 20.08.2024 shall stand set

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aside. However, the respondent will be at liberty to issue fresh notices to the legal heirs as per law and proceed afresh

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in the matter.

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2/4

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

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W.P(MD)No.16464 of 2026