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.
The Court examined Section 93 of the CGST Act, which provides for continuation of assessment proceedings against a deceased person in the circumstances contemplated by the provision. The Court noted that such proceedings can be continued against the legal representatives of a deceased person where the business is being carried out by such legal representatives even after the death of the registered person, or against legal representatives who have inherited the assets of the deceased person. It further noted that the liability of the legal representatives is restricted to the value of the asset of the assessed person.
In the present case, however, the assessment proceedings had been completed without any notice to the petitioner. The Court therefore found that the proceedings could not stand in their existing form.
The High Court accordingly allowed all the writ petitions and set aside the assessment orders dated 30.01.2026, 24.04.2024 and 25.03.2023. The matters were remanded to the respective Assessing Officers for fresh assessment after due notice was given to the petitioner. The Court directed that there would be no order as to costs, and the pending miscellaneous applications, if any, were ordered to stand closed.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
As all these Writ Petitions relate to the same petitioner, they are being disposed of, by way of this common order.
2. The petitioner is the wife of late Sri Siva Bhaskar, who was a registered person under the GST Act. He had passed away on 20.07.2022. The respondent, without being aware of this fact, had initiated and concluded assessment in relation to the turn-overs of the deceased husband of the petitioner, in the following manner:
| W.P.No. | Assessment Period | Date of Assessment Order | Tax amount demanded (Rs.) |
|---|---|---|---|
| 5325 of 2026 | 2024-25 | 30.01.2026 | 8,21,010/- |
| 5334 of 2026 | 2018-19, 2021-22 | 24.04.2024 | 43,82,090/- |
| 5355 of 2026 | 2019-20, 2020-21 | 25.03.2023 | 29,01,068/- |
3. The petitioner had become aware of these assessment proceedings only when steps were taken for recovery of the said amounts. The petitioner has now challenged the aforesaid orders of assessment, on the ground that the said orders have been passed against a deceased person.
4. Section 93 of the CGST Act provides for continuation of assessment proceedings against a deceased person. This provision stipulates that such assessment proceedings can be continued against the Legal Representatives of a deceased person, if the business is being carried out by such Legal Representatives, even after the death of the registered person or against the Legal Representatives, who have inherited the assets of the deceased person. There is a further stipulation that the liability of the Legal Representatives would be restricted to the value of the asset of the assessed person.
5. In the present case, the assessment proceedings had been completed, without any notice to the petitioner.
6. In the circumstances, these Writ Petitions are allowed, setting aside the orders of assessment, dated 30.01.2026, 24.04.2024 & 25.03.2023 and the matters are remanded back to the respective Assessing Officers to undertake fresh assessment after due notice is given to the petitioner. There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed.
