SSS Agro Foods Vs Assistant Commissioner ST (Andhra Pradesh High Court)
Summary: The Andhra Pradesh High Court allowed the writ petition filed by SSS Agro Foods and set aside the assessment proceedings dated 31.12.2024 and the rejection endorsement dated 28.03.2026. The Court held that the assessment order passed against the deceased proprietor had no legal efficacy and that the proceedings were also vitiated by failure to comply with Section 75(4) of the GST Act concerning opportunity of personal hearing.
The petitioner’s husband, who was the proprietor of M/s. S.S.S. Agro Foods, died on 03.05.2024, prior to the assessment order dated 31.12.2024. According to the petitioner, the husband had been looking after the financial affairs of the business and the assessment proceedings were therefore not within her knowledge. A statutory appeal against the assessment order was subsequently rejected on the ground that it was filed beyond the condonable period prescribed under the A.P. GST Act.
Before the High Court, the petitioner contended that the appellate authority had failed to consider the circumstances arising from the proprietor’s death. It was further submitted that the assessment proceedings had been completed without affording an opportunity of personal hearing as contemplated under Section 75(4) of the GST Act. Reliance was placed on the Coordinate Bench decision in W.P. No. 6029 of 2025 dated 24.12.2025.
