Sss Agro Foods vs. The Assistant Commissioner St
Held
The High Court held that the assessment order passed against a deceased person was without legal efficacy and violated Section 75(4) for not providing a personal hearing. The Court set aside both the assessment order and the appeal rejection, granting the authorities liberty to initiate fresh assessment proceedings against the legal heir after providing due opportunity.
Facts
The proprietor of SSS AGRO FOODS died on 03.05.2024. Subsequently, an assessment order dated 31.12.2024 was passed against the proprietary concern. The legal heir (wife) filed an appeal, which was rejected on 28.03.2026 for being beyond the condonable period.
Key Issues
The key issues were the validity of an assessment order passed against a deceased proprietor and the non-compliance with the mandatory personal hearing requirement under Section 75(4) of the GST Act.
Sections Cited
Section 73, Section 75(4), Section 93
AI-generated summary — verify with the full judgment below
APHC010386092026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
TUESDAY, THE 4th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21466 OF 2026 Between:
SSS AGRO FOODS, 11-41, Yanam Road, Turangi, East Godavari, 37, Andhra Pradesh-533012. Rep. by its wife of the deceased Owner, Smt. Balusu Bhuvaneswari Devi, W/o. Choudary Surya Pratap Balusu Late. Aged about 42 Years. ...Petitioner AND 1. THE ASSISTANT COMMISSIONER ST, KAKINADA PORT. Circle, Kakinada Division, Andhra Pradesh. 533001
The Additional Commissioner ST, FAC APPELLATE AUTHORITY, VIJAYAWADA, ANDHRA PRADESH.520010
State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 522237
Union of India, Represented by its Secretary, Ministry of Finance, 4th Floor, A-Wing, Shastri Bhawan, New Delhi -110001 ...Respondents
2
Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may
The judgment continues below.
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