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திருவாரூர் பக்தவத்சல பெருமாள் கோவிலில் செப்பு தகடுகள் அறநிலையதுறை இணை ஆணையர் கட்டுப்பாட்டில்
by Sekar Reporter · Published August 4, 2021
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The Madras High Court has quashed GST assessment orders passed against deceased individuals, declaring them non-est in law. This means that any tax proceedings initiated in the name of a deceased person are considered invalid and lack jurisdiction, violating principles of natural justice. In several cases, the court has ruled that assessment orders issued against deceased individuals are unsustainable and should be set aside. The court has granted liberty to the tax department to initiate fresh proceedings against the legal heirs of the deceased, ensuring compliance with legal procedures. ¹ ² ³ For instance, in the case of A.Sirajudeen vs The State Tax Officer (FAC), the court quashed assessment orders dated 27.11.2025 and 18.12.2025, passed against the deceased proprietor, Abdul Rasheed, who had passed away on 29.11.2023. The court directed the legal heirs to submit their reply within six weeks and provided at least 14 days’ clear notice for a personal hearing before passing fresh orders.
by Sekar Reporter · Published March 29, 2026
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This Court in a judgment reported in CDJ 2006 MHC 1948 PALANI & OTHERS Vs. THE INSPECTOR OF POLICE PUDHUKOTTAI POLICE STATION AND OTHERS has held that passing a common order against the members of the two parties is not in accordance with law. As per Section 116 of the Code of Criminal Procedure a joint enquiry can be held only in respect of members or association of the same group but not against the members of two rival groups. Clubbing both the groups in one proceedings and directing them to face a joint enquiry is not in accordance with law. In such a view of the matter, this Court is inclined to grant the relief sought for by the petitioner. SATHISH KUMAR, J mvs. Accordingly, this Criminal Original Petition is allowed and the order dated 9/12/2021, made in M.C.No.126/2021/Aa1 passed by the Sub-divisional
by Sekar Reporter · Published July 2, 2022