9911796707
TMI Blog2024 (7) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... - Challenge to impugned order - HELD THAT:- There is no dispute that the dealer Mr.Radhakrishnan Pillai has died on 11.10.2017 and that the petitioner is one of his legal heirs/legal representatives along with his mother R.Sujatha aged about 62 years, his sister Sreelekshmi aged about 33 years and his grand-mother Nalinakshi Amma aged about 84 years. The order that has been passed against the dead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d further with recovery proceedings pursuant to the impugned order. 2. Mr.G.Rajaraman, learned Central Government Standing Counsel takes notice for the first respondent. Mr.R.Sureshkumar, learned Additional Government Pleader, takes notice for the second to fourth respondents. With their consent, this Writ Petition is taken up for final disposal at the time of this admission. 3. The petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how Cause Notice dated 29.09.2023 is non-est in law as it has been passed against the dead person. 5. This Writ Petition is opposed by both the learned Central Government Standing Counsel for the first respondent and the learned Additional Government Pleader for the second to fourth respondents stating that there was no proper intimation about the death of the dealer Mr.Radhakrishnan Pillai. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeal) under Section 107 of the TNGST Act, 2017 by condoning the delay and therefore prayed for dismissal of this Writ Petition with the above liberty. 8. I have considered the arguments advanced by the learned counsel for the petitioner, the learned Central Government Standing Counsel for the first respondent and the learned Additional Government Pleader for the second to fourth respondents. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the respondents to issue a common notice to the petitioner representing the interest of the other legal heirs/legal representatives of the deceased dealer Mr.Radhakrishnan Pillai, within a period of 30 days from the date of receipt of a copy of this order and thereafter proceed in the manner known to law, in case the petitioner is carrying on the business of the deceased dealer Mr.Radhakrishn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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