B.Nagendra Reddy Vs Assistant Commissioner (State Taxes) (Andhra Pradesh High Court)
The Andhra Pradesh High Court considered a writ petition filed by the son and legal representative of Late B. Hanumantha Reddy, who was the sole proprietor of M/s. Sri Rama Jyothi Saw Mill and had died on 08.08.2020. The petitioner challenged Assessment Proceedings in Form GST DRC-07 dated 20.04.2023.
The petitioner contended that the assessment proceedings were initiated against a dead/non-existing person and were therefore invalid in law. Despite this objection, appeals had been filed before the Appellate Authority in respect of the tax periods 2017-18 to 2022-23. Those appeals were dismissed by a Common Order dated 16.04.2026. The petitioner therefore challenged both the original assessment proceedings and the appellate order.
In support of the challenge, the petitioner’s counsel relied upon the Andhra Pradesh High Court’s orders dated 18.12.2023 in Kali Shankar Enterprises v. Additional Commissioner & Ors. and dated 25.02.2026 in W.P.No.5325 of 2026 & batch, D.Subhasini Devi v. Assistant Commissioner & Ors.
The Revenue opposed the writ petition on the ground that the petitioner had an alternative remedy of appeal under Section 112 of the Goods and Services Tax Act and, instead of pursuing that remedy, had approached the High Court.
