Shri Dupuguntla Venkata Srinivasa Rao vs. The Deputy Assistant Commissioner St
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APHC010112512026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] TUE AY,THE TENTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6025/2026 Between:
SHRI DUPUGUNTLA VENKATA SRINIVASA RAO, ON BEHALF OF SMT. DUPUGUNTIA RAMA DEVI (DECEASED), DOOR NO. 15-4, FLAT GF-1, GANAPATHI TEMPLE STREET,
MADHURI APARTMENTS, VIJAYAWADA (URBAN), VENKATESWARAPURAM, KRISHNA, ANDHRA PRADESH - 520 010
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER ST, (ST)-2 AUTO NAGAR CIRCLE, VIJAYAWADA-LL DIVISION, D.NO 74-2-20, GROUND FLOOR, KMR SONS PLAZA, KRISHNA NAGAR, YANAMALAKUDURU ROAD,
VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH - 520 007. 2. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAXES) A.P. SECRETARIAT, VELAGAPUDI - 522 238. 3. 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
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pleased topleased 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. ZD370525029234G dated 21.05.2025 (Annexure P-1) (hereinafter referred to as Impugned demand order) for the period FY 2023-24, 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) and 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 12.02.2026 (Annexure P-4) for attachment of the property of the Petitioner, by the 1st 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 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. ZD370525029234G dated 21.05.2025 (Annexure P-1) for the period FY 2023- 24 and consequently stay the operation of the recovery notice issued in Form GST DRC 16 dated 12.02.2026 and also lift the attachment of the Bank Accounts of the taxpayer, in the interest of justice and pass 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 wife of the petitioner is the registered person under the Goods and Services Tax Act, 2017 (for brevity, the “GST Act”) had passed away on 18.04.2023. However, the petitioner received an order of assessment, dated 21.05.2025 for the period from April 2023 – March 2024, in February, 2026 along with recovery notice which had been received for attachment of the property of the petitioner.
The petitioner being aggrieved by the said proceedings, has approached this Court, by way of the present writ petition.
Section 93 of the GST Act provides of continuation of assessment proceedings against a dead person. However, such continuation is permissible only when legal heirs of the registered person, are intimated on the proceedings and an opportunity to raise their objections to such assessment. There is further condition that the liability of the legal heirs of such dead person would be restricted to the assets of the registered dead person only.
In the present case, a perusal of the order of assessment does not show that the 1st respondent, who is assessing authority, was aware of the demise of the wife of the petitioner and it appears to have passed the order against a dead person.
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In the circumstances, it would only be appropriate to allow this Writ Petition.
Accordingly, this Writ Petition is allowed, setting aside the impugned order of assessment, dated 21.05.2025 as well as the recovery notice, dated 12.02.2026 issued by the 1st respondent and to remand the matter back to the 1st respondent for conducting assessment proceedings denovo, after notices to the petitioner and an opportunity of hearing being given to the petitioner. 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: 10.03.2026 KA
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 6025/2026
Date: 10.03.2026 KA
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.