S Maimunisa vs. The Assistant Commissioner Of State Tax
Original PDF →No AI summary yet for this judgment.
APHC010125192026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE FIRST 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: 7454/2026 Between:
S MAIMUNISA, W/O. LATE SHAIK AZAD SAHEB D.NO. 9-54, BABA TAKIS, B KOTHAKOTA, CHITTOOR ANDHRA PRADESH, 517370
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF STATE TAX, MADANAPALLY CIRCLE, KADAPA DIVISION, ANDHRA PRADESH - 517370
JOINT COMMISSIONER OF THE STATE TAX, KADAPA DIVISION, ANDHRA PRADESH STATE - 516001. 3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, SECRETARIAT COMPLEX, AMARAVATI PIN -522237
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001
...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 topleased to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the impugned order of assessment 11.05.2020 for the tax period for the month of December-17 under the Goods and Service Tax Act, 2017, against the
2 RRR, J & TCDS, J W.P.No.7454 of 2026
deceased person who passed away on 05.04.2024 as per the Death Certificate, dated 20.04.204, as arbitrary, contrary to the provisions of Section 93(l)(b) of the Act, without juri iction, and in violation of Principles of Natural Justice and consequently set-aside the impugned assessment order dated 11.03.2020 and consequential notices, by the 1st Respondent, as null and void 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 pleased to suspend/stay the operation of the impugned order of assessment dated 11.03.2020 passed by the 1st Respondent against the deceased person/non-existent person for the tax period December-17 under the GST Act, pending disposal of the above Writ Petition, as otherwise, the Petitioner would be put to severe loss and hardship. Counsel for the Petitioner:
K.RAGHAVENDER REDDY Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX 2. 3 RRR, J & TCDS, J W.P.No.7454 of 2026
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner is the wife of the person, who was registered under the GST Act, 2017. The petitioner has approached this Curt, by way of the present Writ Petition, being aggrieved by the order of assessment, dated 11.03.2020, passed against the husband of the petitioner, for the month of December, 2017. 2. It is the case of the petitioner that this order was not received by her husband and that her husband had passed away on 05.04.2024. 3. The learned Government Pleader for Commercial Taxes, on instructions, submits that neither the order was uploaded in the portal nor the order was sent by Registered Post. However, there is no material available in the office of the Assessing Officer that such notices had been served on the husband of the petitioner.
In view of Section 93 of the GST Act, it would still be open to the authorities to continue the assessment proceedings, after due notice being given to the petitioner.
In these circumstances, the impugned order of assessment, dated 11.03.2020, is set aside and the matter is remanded back to the Assessing Authority to pass appropriate orders, after notice and opportunity of
4 RRR, J & TCDS, J W.P.No.7454 of 2026
hearing being given to the petitioner, in accordance with the provisions of the GST Act.
Accordingly, the Writ Petition is allowed and the auction, initiated for recovery of tax, on the basis of the said assessment order, is hereby set aside. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed.
________________________ R. RAGHUNANDAN RAO, J
________________ T.C.D. SEKHAR, J
Date:01.04.2026 MJA
5 RRR, J & TCDS, J W.P.No.7454 of 2026
201
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 7454/2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
2026
MJA
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.