Ramasamy Singaravelan (Deceased) Vs Deputy State Tax Officer
Date: September 25, 2024
Subject Matter
Ex-parte assessments and subsequent initiation of recovery proceedings against a deceased person are unsustainable
Summary
The case involves two writ petitions that challenge orders relating to GST assessments for different tax periods. The petitioner, S. Sumathi, is the wife of the deceased taxpayer, Ramasamy Singaravelan, who passed away on May 7, 2022. The orders and…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT As the issued involved in both the Writ Petitions is identical in nature, with consent of parties, both the Writ Petitions are taken up together and disposed of at the stage of admission itself. 2. The challenge in Writ Petition No.28496 of 2024 is to the order dated 26.12.2023 along with consequential order dated 26.12.2023 for the tax period 2…