Assessment Invalid as GST Proceedings Initiated After Taxpayer’s Death: AP HC

Baratam Satish Vs Joint Commissioner of Central Tax (Andhra Pradesh High Court)

The petitioner, son of Late B. Kameswara Rao, approached the Andhra Pradesh High Court challenging an assessment order dated 25.01.2024 passed under the Goods and Services Tax Act, 2017. Late B. Kameswara Rao was a registered person under the GST Act and carried on business in the name of M/s. Aravinda Enterprises. He passed away on 21.12.2021. It was stated that his tax consultant, who was managing his affairs, also expired on 04.03.2023. The business of the deceased was closed on 20.

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