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LAKSHMI PERIYASAMY vs. STATE TAX OFFICER & OTHER
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
S. Kanmani Annamalai
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

LAKSHMI PERIYASAMY

Respondent STATE TAX OFFICER & OTHER
Court Madras High Court
State

Tamilnadu

Date Nov 25, 2024
Order No.

WP No. 34508 of 2024

Citation

2024(11) TAXREPLY 12184
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ORDER

ORDER The present writ petition has been filed challenging the order of the first respondent in GSTIN:33AUHPP1146M1ZH dated 30.03.2022 for the tax period 12/2020-12/2020 of the financial year 2020/2021, on the limited ground that impugned order has been made in the name of a dead person, namely, one S.Periyasamy, husband of the petitioner. 2. It is submitted by the learned counsel for the petitioner that one Periyasamy passed away on 17.11.2020 in support thereof a death certificate was also produced. However, the impugned order under Section 62 of the CGST Act has been made on 30.03.2022 in the name of S.Periyasamy, subsequent to his death. It is submitted that any assessment proceedings in the name of a dead person is non est and liable to be set aside and the same is without jurisdiction. 3. It is submitted by the learned counsel for the petitioner that identical issue has come up for consideration before this Court in the case of R.Unnikrishnan Vs. Union of Indi....

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