Jarugu Harinadha Reddy(Died) vs. Assistant Commissioner(St)
Held
The High Court held that orders passed against a deceased person are without legal efficacy and declared the Show Cause Notice and assessment order invalid, setting them aside. However, the Court granted liberty to the tax authorities to initiate fresh assessment proceedings by issuing a notice to the legal representative of the deceased.
Facts
A Show Cause Notice and assessment order under Section 74 of the GST Act were issued against a proprietary concern. The proprietor had died on March 4, 2022, significantly before the issuance of these notices and orders in 2025 and 2026, making them against a non-existent person. The deceased's mother, as the legal representative, challenged these proceedings.
Key Issues
Whether assessment proceedings and orders issued against a deceased person are valid in law, and what is the appropriate procedure for tax authorities to recover dues from a deceased person's estate.
Sections Cited
Section 74, Section 93
AI-generated summary — verify with the full judgment below
APHC010399502026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
FRIDAY, THE 6th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22040 OF 2026 Between:
JARUGU HARINADHA REDDY(DIED), Rep. by his mother, Jarugu liakshmidevamma, W/o Late Jarugu Munireddy, aged about 91 years, R/o D.No.27/53, Chenchu Reddy Gari Palli, Madhavaram Rayachoty, YSR District, Andhra Pradesh - 516 269 ...Petitioner AND 1. ASSISTANT COMMISSIONERST, Rayachoti Circle, Kadapa Division, YSR District - 516 269
The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Dept. State Secretariat, Velagapudi, Amaravathi- 522 241
Union of India, Rep. by its Secretary, Government of India, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi - 110 001. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased toissue a Writ of Mandamus or any other appropriate Writ, order or direction declaring the
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