APHC010507262026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) FRIDAY, THE 25th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 27669 OF 2026 Between: 1. GOTRU LAKSHMI DEVI, Daughter of Gotru Dharmaiah (died) Occ Government Service aged about 58 years, Residing at B2-905, My Home Tarkshya, Jayachandra Reddy circle VTC, Kokapet-500075, Gandipet Hyderabad, Telangana State ...Petitioner AND 1. THE ASSISTANT COMMISSIONER, Autonagar circle, D.No.74-2-20, KMR and Sons Plaza Ground Foor, Krishna Nagar, Yanamalakuduru Road, Vijayawada,- 520007 Andhra Pradesh 2. Deputy Assistant Commissioner STII, Machilipatnam circle, D.No 17-296- 8,Sedimbai Agraharn Opp Police Parade Grounds, Machilipatnam 521002,Krishna District 3. The State of Andhra Pradesh, . Rep. by its Principal Secretary, Revenue (CT) Department, Secretariat Complex, Amaravati-522503 4. The Union of India, Rep. by its Secretary (Finance) Ministry of Finance, North Block, New Delhi 110001 ...Respondents 2 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 toissue Writ of Mandamus or any other appropriate Writ or order or direction declaring the action of the 1st Respondent in passing the impugned order of assessment 20.4.2023, for the tax period 2020.21 under the Goods and Service Tax Act, 2017, (during which turnover was zero) against the deceased person who passed away on 18.6.2019 as per the Death Certificate, dated 2.7.2019, as arbitrary, contrary to the provisions of Section 93(1)(b) of the Act, without jurisdiction, and in violation of Principles of Natural Justice and consequently set-aside the impugned assessment order dated 20.4.2023 and consequential notices thereon including the auction notice dated 19.9.2026 proposing to conduct action of the personal properties of the legal heirs, as null and void 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 stay of all further proceedings including the stay of action proposed to be conducted on 29.9.2026 vide notice dated 19/.9.2026 issued by the 2nd Respondent, pursuant to the impugned order of assessment dated 20.4.2023 passed by the 1st Respondent, and against the deceased person/non- existent person for the tax period 2020-21 under the CGST Act, pending disposal of the above Writ Petition Counsel for the Petitioner: SRINIVASA RAO KUDUPUDI Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order: 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No: 27669 OF 2026 ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) Heard learned counsel for the petitioner and Mr.S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Tax, representing respondent Nos.1 to 3. With their consent, the writ petition is disposed of at the stage of admission. 2. Aggrieved by the impugned order of assessment dated 20.04.2023 against proprietary concern M/s. Mithraya Communications, the present writ petition is filed. 3. As per the averments made in the affidavit, the father of the deponent was proprietor of the said concern and he expired on 18.06.2019 due to critical illness. Respondent authorities passed impugned assessment dated 20.04.2023 against the proprietor, since the father of the petitioner being proprietor was looking after the financial activities of the business, initiation of proceedings by the respondents was not within the knowledge of the deponent. Be that as it may. 4. Learned counsel for the petitioner submits that petitioner’s father Mr. Gotru Dharmaiah is running proprietary concern by name M/s. Mithraya Communications and on 09.04.2019 a work was awarded, that during the course of execution of the said contract, he died on 18.06.2019. Thereafter bills were paid in the year 2020-21 in respect of the said works and taking the 4 same as basis, the 1st respondent had issued Show-Cause-Notice and passed impugned assessment order against the dead person. Making the said submissions, he seeks to allow the writ petition by setting aside the impugned order. He also placed reliance on the decision of a Co-ordinate Bench. 5. Per contra, learned Assistant Government Pleader sought to sustain the impugned order. He submits that the writ petition is filed with a delay and the same is liable to be dismissed. 6. This Court has considered the submissions made and perused the material on record. 7. Death certificate dated 02.07.2019 (Ex.P.3) indicates that Gotru Dharmaiah purportedly the proprietor died on 18.06.2019, i.e., much prior to passing of the impugned order dated 20.04.2023. It is settled position that any order passed against a dead person does not have legal efficacy. 8. At this stage, it may be appropriate to refer to the relevant portion of decision in W.P.No.6029 of 2025, which is applicable to the present facts:- “6. It is settled law that the assessments and other proceedings can only be initiated against the persons who are living and such proceedings against death person would not be valid. However, the fact remains that, under Section 93 of the GST Act, the dues of the death person can be recovered either from the business he had set up or from his estate. In such circumstances, in the absences of any provision, this Court would have to be hold that the only practicable way of settling the affairs of the death person would be to direct the assessment being carried out by involving either the 5 representative or person carrying on the business of a death person or which such business is not being carried on, by involving the legal representative who be holding the estate of the deceased person. 7. In the said circumstances, since the petitioner is the legal representative of the deceased person, being his son, it would be appropriate to set aside the impugned Order, dated 25.01.2024, with a direction to carry out a fresh assessment after involving the petitioner herein, by issuing a notice to the petitioner. Needless to say, any recovery that may be initiated, after an Order of assessment, shall be only against the estate of a deceased person and against the petitioner to the extent of the estate of his deceased father, which is available to the petitioner.” 9. In the light of above said decision and the conclusion arrived at supra, the impugned assessment order dated 20.04.2023 is declared invalid and the same is set-aside. 10. In the result, the writ petition is allowed. However, the 1st respondent is at liberty to issue appropriate notice to the petitioner and proceed with the assessment proceedings after giving due opportunity of hearing to the deponent of the affidavit herein Smt. Gotru Lakshmi Devi. 11. In view of setting aside the impugned assessment order, all consequential proceedings shall stand revoked. 12. Needless to say that the period from the date of passing of the impugned order till the date of receipt of this order shall be excluded for the purpose of limitation. 6 13. There shall be no order as to costs. Miscellaneous petitions, if any, shall stand closed. _____________________ NINALA JAYASURYA, J _______________ T.C.D.SEKHAR, J GVK 7 30 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No. 27669 OF 2026 Dt. 25.09.2026 GVK