Andhra Pradesh High Court
WP/5325/2026 of D SUBHASINI DEVI Vs THE ASSISTANT COMMISSIONER on 24 February 2026
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.: 5325, 5334 & 5355 of 2026
APHC010096092026
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
WEDNESDAY, THE TWENTY FIFTH DAY OF FEBRUARY
TWO THOUSAND AND TWENTY SIX
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No.: 5325, 5334 & 5355 of 2026
WRIT PETITION No.5325 of 2026
Between:
1. D SUBHASINI DEVI, W/O. LATE D. SHIVA BHASKAR 28-1067-A7, SAIBABANAGAR, NANDYAL - 518501, KURNOOL DIST. ANDHRA
PRADESH
...PETITIONER
AND
1. THE ASSISTANT COMMISSIONER, NANDYAL II CIRCLE, NANDYAL
- 515501, ANDHRA PRADESH
2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL
SECRETARY, REVENUE (CT) DEPARTMENT, SECRETARIAT
COMPLEX, AMARAVATHI-522503
3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE)
MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001
...RESPONDENT(S):
Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1 Respondent in passing the impugned order of assessment 30.1.2026 for the tax period 2024-25 under
the Goods and Service Tax Act, 2017, against the deceased person who passed away on 20.7.2022 as per the Death Certificate, dated 23.07.2022, as arbitrary, contrary to the provisions of Section 93(1 )(b) of the Act, without jurisdiction, and in violation of Principles of St Natural Justice and consequently set-aside the impugned assessment order dated 30.1.2026 and consequential notices, by the 1st Respondent, as null and void and pass IA NO: 1 OF 2026
Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased Pleased to suspend the operation of the impugned order of assessment dated 30.1.2026 passed by the 1 Respondent against the deceased person/non-existent person for the tax periods 2024-25 under the GST Act, pending disposal of the above Writ Petition, as otherwise, the Petitioner would be put to severe loss and hardship.
Counsel for the Petitioner:
1. SRINIVASA RAO KUDUPUDI
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
2.
The Court made the following Common Order:
(per Hon’ble Sri Justice R. Raghunandan Rao)
As all these Writ Petitions relate to the same petitioner, they are being disposed of, by way of this common order.
2.
The petitioner is the wife of late Sri Siva Bhaskar, who was a registered person under the GST Act. He had passed away on 20.07.2022.
The respondent, without being aware of this fact, had initiated and concluded assessment in relation to the turn-overs of the deceased husband of the petitioner, in the following manner:
W.P.No.
Assessment
Period
Date of
Assessment
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Order
Tax amount demanded (Rs.)
2024-25 30.01.2026 8,21,010/-
2018-19, 2021-22 24.04.2024 43,82,090/-
2019-20, 2020-21 25.03.2023 29,01,068/-
3. The petitioner had become aware of these assessment proceedings only when steps were taken for recovery of the said amounts. The petitioner has now challenged the aforesaid orders of assessment, on the ground that the said orders have been passed against a deceased person.
4. Section 93 of the CGST Act provides for continuation of assessment proceedings against a deceased person. This provision stipulates that such assessment proceedings can be continued against the Legal Representatives of a deceased person, if the business is being carried out by such Legal Representatives, even after the death of the registered person or against the Legal Representatives, who have inherited the assets of the deceased person. There is a further stipulation that the liability of the Legal Representatives would be restricted to the value of the asset of the assessed person.
5. In the present case, the assessment proceedings had been completed, without any notice to the petitioner.
6. In the circumstances, these Writ Petitions are allowed, setting aside the orders of assessment, dated 30.01.2026, 24.04.2024 & 25.03.2023 and the matters are remanded back to the respective Assessing Officers to undertake fresh assessment after due notice is given to the petitioner. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed.
________________________ R. RAGHUNANDAN RAO, J
________________ T.C.D. SEKHAR, J
Date: 25.02.2026 MJA
THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND
THE HON’BLE SRI JUSTICE T.C.D. SEKHAR
WRIT PETITION No.: 5325, 5334 & 5355 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
25.02.2026
MJA