D Subhasini Devi Vs Assistant Commissioner (Andhra Pradesh High Court)
Summary: The Andhra Pradesh High Court considered a batch of writ petitions concerning GST assessment orders passed against the deceased husband of the petitioner. The petitioner, D Subhasini Devi, is the wife of late Sri Siva Bhaskar, who was a registered person under the GST Act and had died on 20.07.2022. The Court noted that the respondents, without being aware of his death, had initiated and concluded assessment proceedings concerning his turnovers.
The common order covered W.P. Nos. 5325, 5334 and 5355 of 2026. In W.P. No. 5325 of 2026, the assessment related to the period 2024-25 and the assessment order dated 30.01.2026 raised a tax demand of Rs. 8,21,010/-. W.P. No. 5334 of 2026 concerned the periods 2018-19 and 2021-22, with an assessment order dated 24.04.2024 raising a demand of Rs. 43,82,090/-. W.P. No. 5355 of 2026 concerned the periods 2019-20 and 2020-21, with an assessment order dated 25.03.2023 raising a demand of Rs. 29,01,068/-.
The petitioner became aware of the assessment proceedings only when steps were taken for recovery of the respective amounts. She challenged the assessment orders on the ground that they had been passed against a deceased person.
