Shri Pamidi Lakshmi Narayana vs. The Assistant Commissioner Of State Tax
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1 RRR,J & TCDS,J W.P.No.9150 of 2026
APHC010171442026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] TUE AY,THE SEVENTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 9150/2026 Between:
SHRI PAMIDI LAKSHMI NARAYANA,, ON BEHALF OF SHRI. PAMIDI OME PRAKASH (DECEASED), DOOR NO. 12/228, VANI NAGAR, TANGUTUR, PRAKASAM, ANDHRA PRADESH - 523 274. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF STATE TAX, ONGOLE CIRCLE -II, NELLORE DIVISION, D. NO. 37-1- 401, 3RD FLOOR, VIJAYA COMPLEX, DHARAVANI THOTA, ONGOLE, PRAKASAM, ANDHRA PRADESH - 523 002. 2. THE DEPUTY ASSISTANT COMMISSIONER OF STATE TAX III, ONGOLE CIRCLE -II, NELLORE DIVISION, D. NO. 37-1-401, 3RD FLOOR, VIJAYA COMPLEX, DHARAVANI THOTA, ONGOLE, PRAKASAM, ANDHRA PRADESH - 523 002. 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT
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(COMMERCIAL TAX) A.P. SECRETARIAT, VELEGAPUDI- 522 238. 4. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI - 110 001. ...RESPONDENT(S): 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 to issue a writ of mandamus or any other writ, direction, or order a. To quash the proceedings of the 1st Respondent in the Assessment Order passed in Form GST DRC 07 vide Ref No. ZD3706240089454 dated 14.06.2024 (Annexure P-1) (hereinafter referred to as Impugned demand order) for the period FY 2018-19, as the said Assessment proceedings were issued against the dead person and as the Impugned Order does not contain any valid Document Identification Number (DIN), as arbitrary, unconstitutional, unreasonable, and is without juri iction. b. Consequently, set aside and quash the recovery notice issued in Form GST DRC 16 dated 26.02.2026 (Annexure P-4) for attachment of the property of the Petitioner, by the 2nd Respondent, in respect of the demands confirmed vide the impugned orders passed on the deceased person, in the interest of Justice and pass IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased stay the operation of the proceedings of the 1st Respondent in Demand Order issued in Form GST DRC 07 vide Ref No. ZD3706240089454 dated 14.06.2024 (Annexure P-1) for the period FY 2018-19 and consequently stay the operation of the recovery notice issued in Form GST DRC 16 dated 26.02.2026 (Annexure P-2), in the interest of justice and pass
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Counsel for the Petitioner:
ANIL KUMAR BEZAWADA Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following:
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The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The son of the petitioner was registered under the GST Act and had carried on business till his demise on 20.03.2024. The 1st respondent, apparently received the intimation of the demise of the son of the petitioner, and had passed an order of assessment dated 14.06.2024 for the period of 2018-19. Subsequently, a recovery notice was issued, on 26.02.2026, attaching the property of the petitioner for recovery of the dues of the son of the petitioner.
The petitioner being aggrieved by the order of assessment as well as the order of recovery as well as the notice for recovery dated 26.02.2026 has approached this Court challenging the same.
The main contention of the petitioner is that, the order of assessment was passed on a dead person and the same is impermissible, in view of the section 93 of the GST Act. It is the contention of the petitioner that though proceedings, initiated against living persons can be continued after their demise, the same would have to be done by issuing notice to the legal heirs of the deceased person. It is contended that no such notice was
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given. It is also contended that the children of the son of the petitioner are still minors and are in no position to defend themselves against any such proceedings.
The petitioner also challenged the notice for attachment and sale of immovable property, issued under section 79, dated 26.02.2026, on the ground that the dues of the son cannot be collected from him and such a notice is clearly without juri iction.
In view of the fact that the son of the petitioner had passed away, on 20.03.2024, the provisions of section 93 of the GST Act would be attracted. In such circumstances, the assessment proceedings could have been continued only after due notice to the legal heirs of the deceased registered person. The assessment proceedings would have to be set aside as no such notice has been issued. However, this would not preclude the authorities from initiating/completing assessment proceedings by issuing notice to the legal heirs of the deceased son of the petitioner. As the children of the son of the petitioner are said to be minors, it would be appropriate that any notice issued in their names be defended by the petitioner herein or their mother in as much as she would be the natural guardian for such children.
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On the question of the notice for attachment and sale of land, the property of the petitioner could not have been attached or sold under section 79, unless it is shown that the said property belonging to the son of the petitioner and had devolved upon the petitioner, on the demise of his son. In the absence of any such material, it would not be open to the authorities to recover the dues of the son of the petitioner from the petitioner.
The Writ Petition is accordingly disposed of, setting aside both the order of assessment as well as the notice of the attachment of sale and leaving it open to the respondent authorities to proceed in accordance with the guidelines stated in the present order.
As a sequel, pending miscellaneous applications, if any, shall stand closed.
________________________ R. RAGHUNANDAN RAO, J
_________________ T.C.D. SEKHAR, J
Date:07.04.2026 CMK
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.