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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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![[9/12, 08:53] Rajakllashmi Sivi: Dear members, Condolence notification: We regret to inform that WLA’s secretary S.Sivakami ‘s (Enrol no:961/ 1992 )mother S.Vasantha, aged 80 years , passed away on 11-09-21 by 11.30pm.Her last rites will be at 5pm on 12-09-2021 @ old no 2, new no 3, Muthu street, santhome, Chennai-4 Contact no : Akshay – 8939672323 Mrs. Louisal Ramesh. President& Committees WLA 12-09-2021 [9/12, 08:53] Rajakllashmi Sivi: I am adv Rajlaksme kindly post](https://www.sekarreporter.com/wp-content/themes/hueman/assets/front/img/thumb-medium-empty.png)
[9/12, 08:53] Rajakllashmi Sivi: Dear members, Condolence notification: We regret to inform that WLA’s secretary S.Sivakami ‘s (Enrol no:961/ 1992 )mother S.Vasantha, aged 80 years , passed away on 11-09-21 by 11.30pm.Her last rites will be at 5pm on 12-09-2021 @ old no 2, new no 3, Muthu street, santhome, Chennai-4 Contact no : Akshay – 8939672323 Mrs. Louisal Ramesh. President& Committees WLA 12-09-2021 [9/12, 08:53] Rajakllashmi Sivi: I am adv Rajlaksme kindly post
by Sekar Reporter · Published September 12, 2021
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THE HONOURABLE MR. JUSTICE R. MAHADEVAN and THE HONOURABLE MR.JUSTICE J. SATHYA NARAYANA PRASAD Writ Petition (MD) No. 26139 of 2022 and Insofar as the other objections raised herein, the petitioners were not parties before the Tribunal and appellants before the Apex Court. Hence, they are entitled to challenge the order that affects them and that has been passed against them, without jurisdiction and in violation of the principles of natural justice. Thus, for all the reasons stated above, the Order dated 23.08.2021 passed by the Tribunal in O.A. No. 125 of 2021 cannot be allowed to be sustained and is hence, set aside. Accordingly, the writ petition is allowed as prayed for. No costs. Consequently, connected miscellaneous petition is closed. (R.M.D., J.) (J.S.N.P., J.) 25.01.2023. Petitioner : Mr. Ajmal Khan, Senior Advocate for M/s. Ajmal Associates For Respondents : Mr. Veera Kathiravan, Additional Advocate General assisted by Mr. P. Thillai Kumar Government Pleader for RR1 and 2 Mr. R. Rajamohan for R3
by Sekar Reporter · Published January 25, 2023