Addepalli Sravanthi vs. The State Of Andhra Pradesh
Held
The High Court declared the Show Cause Notice, Order-in-Original, and the appeal rejection as non-est in law, as proceedings cannot be initiated against a deceased person. It set aside these orders but allowed the authorities to issue a fresh notice to the petitioner (legal representative) and proceed with assessment after giving due opportunity.
Facts
The petitioner challenged a GST Show Cause Notice and Order-in-Original issued under Section 73 of the AP GST Act against her husband's proprietary concern for FY 2018-19. Her husband, the proprietor, had died in May 2021, prior to the issuance of these proceedings in 2024. An appeal against the order was subsequently rejected as time-barred.
Key Issues
The key legal issue was the validity of GST assessment proceedings initiated and concluded against a registered person who was already deceased. Another issue concerned the proper procedure for assessing and recovering GST dues from the estate of a deceased person.
Sections Cited
Section 73, Section 93
AI-generated summary — verify with the full judgment below
APHC010414112026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
THURSDAY, THE 13th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22909 OF 2026 Between:
ADDEPALLI SRAVANTHI, W/o. Late Addepalli NWS Chandra Sekhar, Aged about 46 years, Occ Housewife R/o. Flat No. 4D, 4th Floor, Sri Lakshmi Towers, Pulavarthi Vari Street, Main Road, Kakinada (Urban), East Godavari District, Andhra Pradesh - 533001. ...Petitioner AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (Commercial Taxes) Department Velagapudi, Amaravathi, Guntur District, Andhra Pradesh-522238
The Commissioner of State Tax, Office of the Commissioner (CT), Kunchanapalli, Guntur District, Andhra Pradesh-522501
The Additional Commissioner ST FAC, Office of the Appellate Authority AND Additional Commissioner (ST) Vijayawada, Andhra Pradesh-520010
The Assistant Commissioner ST, Jagannaickpur Circle, Kakinada Division, D.No.10-355, 4th Floor, Commercial Taxes Complex, Pithapuram High Road, Ramanayyapeta, Kakinada - 533005.
The judgment continues below.
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