Ms Anbalagan Selvi v. The Deputy State Tax Officer 2

ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondent.

¶2This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

¶3Petitioner is before this Court challenging the impugned order dated

16.12.2025 passed for the tax period 2022-23. By the impugned order, demand proposed in Show Cause Notice in Form GST DRC-01 dated 21.08.2025 for the aforesaid tax period has been confirmed.

¶4It is noticed that the above notice was also responded by the Petitioner's consultant promptly on the following date by uploading a reply on

22.08.2025. However, the reply is the mechanical reproduction of the replies in response to Show Cause Notices in Form GST DRC-01 issued for the earlier tax period 2020-21 and 2021-22.

¶5It is also noticed that the Petitioner has filed this Writ Petition in her capacity as a legal representative of the deceased assessee. This Writ Petition has been filed by the deponent Mrs.Divyashree Anbalagan, W/o. Page3 of 5 Mr.P.Satheeshkumar as a legal representative of the deceased assessee Mrs.Anbalagan Selvi.

¶6The assessee namely Mrs.Anbalagan Selvi died on 11.08.2025. The notice in DRC-01 was issued on 21.08.2025, that is within 10 days of the death of the deceased assessee which was replied as mentioned above on 22.08.2025 by mechanically reproduced in the reply for the earlier tax period.

¶7It is noticed that after the reply was filed on 22.08.2025, an application was also filed on 29.11.2025 for cancellation of the GST registration which is standing in the name of the deceased assessee and that by an order dated

31.10.2025. During the interregnum, on 16.12.2025, the impugned order has been passed. It is noticed that the reply that was filed on 22.08.2025 has not dealt with the allegations in the Show Cause Notice in DRC-01 dated

21.08.2025 issued for the tax period 2022-2023.

¶8Considering the above and taking note of the scheme under the respective GSTN Enactments, 2017, I am inclined to quash the impugned order dated 16.12.2025 and remit the case back to the respondent to pass a fresh order on merits.

¶9For the Show Cause Notice issued to the Petitioner namely Page4 of 5 Mrs.Anbalagan Selvi, in her capacity as a legal representative of the deceased assessee Mrs.Divyashree Anbalagan shall file a reply within a period of 30 days from the date of receipt of a copy of this order.

¶10In case the petitioner complies with the above stipulation, the respondent shall pass a fresh order on merits. In case the Petitioner fails to comply with the above stipulation, the Respondent is at liberty to proceed against the Petitioner to recover the tax in the manner known to law, as if this Writ Petition is dismissed in limine today.

¶11This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 04-03-2026 GBI To The Deputy State Tax Officer 2 Edapady Assessment Circle, S.M.V.T. Nagar, Vellandivalasu, Edappady. Page5 of 5

C.SARAVANAN, J. GBI and WMP Nos.9183 & 9186 of 2026 04-03-2026

Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP Nos.9183 & 9186 of 2026 Ms Anbalagan Selvi Represented by legal heir of Mrs.Anbalagan Selvi, Mrs.Divyashree Anbalagan No. 1-5-13/1, Senkuttai Road, Jalakantapuram, Salem, Tamil Nadu 636501. ..Petitioner(s) Vs The Deputy State Tax Officer-2 Edapady Assessment Circle, S.M.V.T. Nagar, Vellandivalasu, Edappady. ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for records on the files of the Respondent herein in Form GST DRC 07 vide Reference No. ZD3312252535888 along with its detailed order in GSTIN: 33KCSPS3151Q1ZL/2022 - 23 both dated 16.12.2025 for the tax period Apr 2022- Mar -23, quash the same. For Petitioner(s): M/s. Prasad N. For Respondent(s): Ms.Amirtha Poonkodi Dinakaran Government Advocate Page2 of 5