HC Set Aside Order Passed Against Deceased | Authority Was Directed to Release Bank Account Attachment

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writ petition

Case Details: S.R.Steels v. Deputy State Tax Officer - [2024] 168 taxmann.com 23 (Madras)

Judiciary and Counsel Details

  • Krishnan Ramasamy, J.
  • Manoharan S. Sundaram for the Petitioner.
  • G. Nanmaran, Special Govt. Pleader for the Respondent.

Facts of the Case

In the instant case, the petitioner’s wife, who was the Proprietor of M/s. S.R.Steels, passed away. Thereafter, the department issued a show-cause notice and passed the impugned order against the petitioner’s wife who was a dead person. Consequently, the petitioner’s bank account was also frozen. Therefore, it filed writ petition and contended that the order was passed against a dead person and liable to be set aside.

High Court Held

The Honorable High Court noted that the petitioner was the only legal heir of the deceased and it was just and necessary to provide an opportunity to the petitioner to establish his case on merits. Therefore, the impugned order was set aside and the matter was remanded to the department for fresh consideration. Further, the petitioner was directed to file their reply/objection along with the required documents, if any, within a period of two weeks from the date of receipt of the copy of the order. Also, the authorities were directed to instruct bank to release attachment and de-freeze bank account.

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