Rangarao Guntupalli vs. The Assistant Commissioner Of Central Tax
Held
The Court held that the assessment order and summary order issued against a deceased person, despite the authorities having knowledge of the death, are not sustainable in law. It set aside the impugned orders, granting the authorities liberty to initiate fresh proceedings against the legal representative.
Facts
The writ petitioner's husband, a sole proprietor registered under GST, died in August 2020. Despite being informed of his demise, the tax authorities subsequently issued a show cause notice and passed an assessment order for the assessment year 2018-19 against the deceased proprietor. The wife, as legal representative, challenged these orders.
Key Issues
The key legal issue was whether an assessment order and summary order passed under the GST Act against a deceased sole proprietor are valid when the tax authorities were aware of the proprietor's death.
Sections Cited
Form GST DRC-07
AI-generated summary — verify with the full judgment below
WP_9310_2025 APHC010180782025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] FRIDAY, THE 10th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 9310/2025 Between:
RANGARAO GUNTUPALLI, (SINCE DIED) REPRESENTED BY HIS WIFE AND LEGAL REPRESENTATIVE GUNTUPALLI KRISHNA KUMARI, 35-1-9, SIKHAMANI CENTRE,
GIRIPURAM, VIJAYAWADA, ANDHRA PRADESH- 520 010
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, VIJAYAWADA CGST DIVISIONAL OFFICE, D. NO. 55-17- 3, C-14, PC-1,3RD FLOOR, STALIN CORPORATION, ROAD NO.2, INDUSTRIAL ESTATE, AUTO NAGAR, VIJAYAWADA - 520007
SUPERINTENDENT OF CENTRAL TAX, SAMARANGANAM CHOWK CGST RANGE, D. NO. 55-17- 3, 3D FLOOR, INDUSTRIAL ESTATE, AUTO NAGAR, VIJAYAWADA - 520007
SUPERINTENDENT OF CENTRAL TAX, SURYA RAO PET CGST RANGE,
D. NO. 55-17-3, 3RD FLOOR, INDUSTRIAL ESTATE, AUTO NAGAR, VIJAYAWADA - 520007
THE COMMISSIONER OF CENTRAL TAX, GUNTUR CGST COMMISSIONERATE, GST BHAVAN, KANNAVARI WP_9310_2025 THOTA, GUNTUR -
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.