The Hon’ble Madras High Court in the case of Gayathri Devi, Legal Heir and Wife of Late Ram Chandra Gupta v. The Assistant Commissioner (ST) [W.P. No. 18808 of 2026 dated June 05, 2026] quashed the ex-parte assessment order passed against the deceased assessee and held that the said order is unsustainable in law, since the assessee had passed away almost four years prior to the issuance of the order. However, the Court clarified that the Revenue is at liberty to initiate fresh proceedings against the legal representatives, after issuing notice to all the legal heirs in accordance with the legal heir certificate.
