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R. JAYALAKSHMI vs. THE ASSISTANT COMMISSIONER (ST) THENI
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

A.satheesh Murugan

Res. Counsel

R.suresh Kumar

Petitioner / Applicant	R. JAYALAKSHMI
Respondent	THE ASSISTANT COMMISSIONER (ST) THENI
Court	Madras High Court
State	Tamilnadu
Date	Jun 5, 2024
Order No.	W. P. (MD) Nos. 11643 &11644 of 2024, W. M. P. (MD) Nos. 10375, 10376, 10384 & 10385 of 2024
Citation	2024(6) TAXREPLY 10760
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ORDER
COMMON ORDER By this common order, these Writ Petitions are taken up for disposal, after hearing the learned counsel for the petitioner and the Additional Government Pleader for the respondent. 2. The petitioner is the legal heir of Late.A.Radhakrishnan, Proprietor of the R.K. Distributor, died on 19.04.2022. 3. It is the case of the petitioner that the petitioner was unaware of the impugned orders and the notices that preceded the impugned orders as they were posted in the GST common portal and therefore, the petitioner failed to note the same. It is submitted that the petitioner cannot be mulcted with the liability for the assessment year 2017-18 and 2018-19 with out an opportunity of being heard. 4. On the other hand, the learned Additional Government Pleader for the respondent would submit that after the petitioner's husband died, the GST registration was cancelled on 01.07.2022 with effect from 08.06.2022 as no returns were filed. 5. It is further submit....