P Ashik Rajkumar P, C.SIVASUBRAMANIAN ,SAMUEL RUPESH RAJKUMAR vs The State Tax Officer/Audit — WP/17881/2026

Case under Others Section 1. Disposed: Contested--DISPOSED OF on 02nd June 2026.

Case disposed

CNR: HCMA011006972026

e-Filing Number

23-04-2026

Filing Number

WP/74666/2026

Filing Date

24-Apr-2026

Registration No

WP/17881/2026

Registration Date

29-Apr-2026

Judge

Honourable Mr Justice Senthilkumar Ramamoorthy

Coram

Honourable Mr Justice Senthilkumar Ramamoorthy

Bench Type

Single Bench

Category

Tax/Tolls ( 150 )

Judicial Branch

WRITSECTION

Decision Date

02-Jun-2026

Nature of Disposal

Contested--DISPOSED OF

Last updated 03-Jun-2026

Acts & Sections

Others Section 1

Petitioner(s)

  1. 1.P Ashik Rajkumar P, C.SIVASUBRAMANIAN ,SAMUEL RUPESH RAJKUMAR

Respondent(s)

  1. 1.The State Tax Officer/Audit

  2. 2.The Assistant Commissioner(ST) Kanchipuram Assessment Circle

  3. 3.The Bank Manager

Case History

  1. Case disposedDisposed

  2. 02-Jun-2026

    Honourable Mr Justice Senthilkumar RamamoorthyView PDF

    The Madras High Court set aside a GST assessment order dated 26.12.2025 passed against the deceased proprietor of Prem Steel Traders, finding the proceedings unsustainable since the proprietor had died on 07.12.2023—nearly two years before the order. The court granted the tax authorities leave to initiate fresh proceedings against the legal heirs after proper notice, and lifted the consequential bank attachment pending fresh proceedings. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 02-Jun-2026

    For Admission

    Honourable Mr Justice Senthilkumar Ramamoorthy

  4. 24-Apr-2026

    Case filed

    Registration No. WP/17881/2026

casestatus.in Summary

The Madras High Court set aside a GST assessment order dated 26.12.2025 passed against the deceased proprietor of Prem Steel Traders, finding the proceedings unsustainable since the proprietor had died on 07.12.2023—nearly two years before the order. The court granted the tax authorities leave to initiate fresh proceedings against the legal heirs after proper notice, and lifted the consequential bank attachment pending fresh proceedings. This case analysis is maintained by casestatus.in based on publicly available court records.

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