GST Notices to Deceased Invalid for Legal Heirs: AP HC

Prasad Voruganti Vs Deputy Assistant Commissioner of State Tax and Others (Andhra Pradesh High Court)

In a recent ruling, the Andhra Pradesh High Court has held that Goods and Services Tax (GST) notices issued in the name of a deceased assessee cannot be considered validly served on their legal heirs. This decision by the bench addresses a crucial procedural aspect of tax administration when dealing with a deceased taxpayer’s liabilities.

The case, Prasad Voruganti Vs Deputy Assistant Commissioner of State Taxes and Others, involved the petitioner whose father

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