Authority: High Court of Andhra Pradesh, Amaravati (Special Original Jurisdiction)

Order Date: 13 October 2026

Case Overview

  • Petitioner: Gottipati Siva Naga Deepthi, wife and legal heir of the late Gottipati Siva Prasad, a housewife residing at H.No.67-1-21/2A, Nallurusivanarayana Street, Patamatalanka, Vijayawada, Krishna District, Andhra Pradesh.
  • Respondents: 1) The Assistant Commissioner ST, Penamaluru Circle, No.III Division, Vijayawada, Krishna District, Andhra Pradesh; 2) The State of Andhra Pradesh, represented by its Principal Secretary, Revenue (CT‑II) Department, A.P. Secretariat, Velagapudi, Guntur District.
  • Background: The deceased proprietor, Gottipati Siva Prasad, died on 29 September 2023 (Death Certificate dated 29.09.2023). The Commercial Tax Department issued an adjudication/assessment order under the GST Act on 1 March 2024 (impugned order) against the deceased proprietor.
  • Petitioner filed Writ Petition No. 29836 of 2026 seeking to set aside the assessment, arguing that an order against a dead person lacks legal efficacy and that the petitioner, as legal representative, should be involved in any assessment of the estate.
  • The petitioner relied on precedents: W.P No.6029 of 2025 (dated 24.12.2025) and W.P No.21466 of 2026 (dated 04.08.2026), which held that assessments against deceased persons are invalid but dues can be recovered from the estate or business.
  • Respondents contended that the petitioner should have preferred an appeal rather than a writ petition and that the writ was not maintainable.

Final Outcome

  • The Court held that an order passed against a deceased person is void; however, under Section 93 of the GST Act, dues may be recovered from the estate.
  • The impugned assessment order dated 01.03.2024 is declared invalid and set aside.
  • The writ petition is allowed.
  • The first respondent (Assistant Commissioner) is directed to issue a fresh notice to the petitioner and conduct a new assessment, involving the petitioner as the legal representative of the deceased’s estate.
  • Any recovery shall be limited to the estate of the deceased proprietor.
  • All consequential proceedings arising from the impugned order are revoked.
  • The period from the date of the impugned order (01.03.2024) to the date of this judgment (13.10.2026) is excluded for the purpose of limitation.
  • No costs are awarded.

Topics: GST Assessment, Court Judgment