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S.R. STEELS vs. THE DEPUTY STATE TAX OFFICER, HOSUR
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

Manoharan S Sundaram

Res. Counsel

G. Nanmaran

Petitioner / Applicant	S.R. STEELS
Respondent	THE DEPUTY STATE TAX OFFICER, HOSUR
Court	Madras High Court
State	Tamilnadu
Date	Sep 2, 2024
Order No.	W. P. No. 25129 of 2024 And W. M. P. Nos. 27452 & 27453 of 2024
Citation	2024(9) TAXREPLY 10820
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ORDER
ORDER This writ petition has been filed challenging the impugned order dated 07.02.2024 passed by the respondent. 2. Mr.G.Nanmaran, learned Special Government Pleader, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that the petitioner's wife, who was the Proprietor of M/s.S.R.Steels, was passed away on 21.11.2019. Thereafter, the respondent had issued the show cause notice and passed impugned order dated 07.02.2024 against the petitioner's wife, who is a dead person. Hence, he requests this Court to set aside the impugned order. Further, he requests this Court to grant an opportunity to the petitioner, who is the only legal heir of the deceased, to present his case before the respondent. That apart, he also requested this Court to de-freeze the bank account of the petitioner. 4. On the other hand, the lear....