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

Order Date: 13 October 2026

Case Overview

  • Petition: Writ Petition No. 29837 of 2026 filed by Gottipati Siva Naga Deepthi, widow and legal heir of the late proprietor Gottipati Siva Prasad, against the Assistant Commissioner (Commercial Tax), Penamaluru Circle, and the State of Andhra Pradesh.
  • Background: The deceased proprietor, Gottipati Siva Prasad, died on 29 September 2023 (Death Certificate Ex.P3). The Commercial Tax Department issued an assessment order on 19 December 2024 under the GST Act, despite the proprietor’s death.
  • Petitioner’s contentions: The assessment was beyond her knowledge as a homemaker; she inherited no interest in the business; seeks setting aside of the impugned order, relying on precedents W.P No.6029 of 2025 (dated 24‑12‑2025) and W.P No.21466 of 2026 (dated 04‑08‑2026).
  • Respondent’s contentions: The petitioner should have preferred an appeal rather than a writ petition; therefore the writ petition is not maintainable.
  • Court’s observations: An order passed against a deceased person lacks legal efficacy. Under Section 93 of the GST Act, dues of a deceased can be recovered from the business or the estate. The petitioner, as legal representative, must be involved in any fresh assessment. Cites the decision in W.P No.6029 of 2025 which directs setting aside the impugned order and directing fresh assessment involving the legal representative.

Final Outcome

  • The impugned assessment order dated 19‑December‑2024 is declared invalid and set aside.
  • The writ petition is allowed.
  • The first respondent (Assistant Commissioner, Commercial Tax) is directed to issue a notice to the petitioner and conduct a fresh assessment, giving her an opportunity of hearing.
  • All consequential proceedings arising from the impugned order are revoked.
  • The period between the impugned order and this judgment is excluded for limitation purposes.
  • No costs are awarded; any pending miscellaneous petitions are to be closed.

Topics: GST Assessment, Court Decision, Legal Representative Rights