Baratam Satish vs. The Joint Commissioner Of Central Tax
Held
The Court held that assessment proceedings cannot be initiated against a deceased person. However, dues can be recovered from the estate of the deceased or the business if continued by legal representatives.
Facts
The petitioner's deceased father, who was a registered person under the GST Act, passed away before assessment proceedings were initiated. A show cause notice and subsequent order-in-original were issued against the deceased person.
Key Issues
Whether assessment proceedings can be initiated against a deceased person under the GST Act and how dues of a deceased person are to be recovered.
Sections Cited
Section 93
AI-generated summary — verify with the full judgment below
APHC010117792025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6029/2025 Between:
BARATAM SATISH, S/O. LATE KAMESWARA RAO BARATAM (NOW DECEASED), R/O. H.NO.8-2-42A,CHOWKABAZAR, SRIKAKULAM - 532 001. ...PETITIONER AND 1. THE JOINT COMMISSIONER OF CENTRAL TAX, VIZIANAGARAM CENTRAL GST DIVISION, VIZIANAGARAM.
THE SUPERINTENDENT OF CENTRAL TAX, SRIKAKULAM WEST RANGE, SRIKAKULAM.
THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, VISAKHAPATNAM COMMISSIONERATE,
CENTRAL EXCISE HOUSE, PORT AREA, VISAKHAPATNAM-5 3 0035. 4. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, VISAKHAPATNAM COMMISSIONERATE,
CENTRAL EXCISE HOUSE, PORT AREA, VISAKHAPATNAM-530035. 5. THE UNION OF INDIA, THROUGH THE REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, HAVING OFFICE AT 128-A, NORTH BLOCK, NEW DELHI-110 001
...RESPONDENT(S):
2
Petition under Article 226 of the Constitution of India praying that in the c
The judgment continues below.
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