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REKHA. S vs. THE ASSISTANT COMMISSIONER CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

C.a.ashok Kumar

Res. Counsel

C.harsha Raj

Petitioner / Applicant	REKHA. S
Respondent	THE ASSISTANT COMMISSIONER CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Jun 13, 2024
Order No.	W. P. N o. 14728 of 2024 and W. M. P. Nos. 15974, 15976 & 15977 of 2024
Citation	2024(6) TAXREPLY 11334
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ORDER
ORDER This writ petition is filed by the legal heirs of the late M.K.Girish. The petitioners asserts that the order impugned here in was issued against a dead person. 2. Learned counsel for the petitioner refers to the death certificate and points out that the petitioner's brother died on 25.02.2021, where as the impugned order was issued on 29.04.2024. Learned counsel further submits that the petitioners herein paid CGST of Rs. 1,71,216/- and SGST of Rs. 1,71,216/- by cash on 01.09.2023. He also points out that the impugned order refers to such payment having been made. 3. Mr. C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. 4. The petitioners have placed on record the death certificate of Mr. M.K.Girish. Such death certificate specifies the date of death as 25.02.2021. The legal heirship certificate is also on record and the legal heirs are the siblings of the late M.K.Girish and the petitioners here in. In these circumsta....