Shri Lakshmi Sussela Bolisetty vs. The Assistant Commissioner Of State Taxes
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Cause title — parties, addresses and appearances
other writ, directioif or order in the Assessment Order circumstances stated in the affidavit filed therewith, pleased to issue a writ of mandamus or quashing the proceedings of the 1st Respondent issued in Form GST DRC 07 vide Ref No. ZD370824026785Y dated 30.08.2024 (Annexure P-1) (hereinafter referred to as demand order) for the as the Assessment proceedings were issued against the period FY 2019-20 dead person as arbitrary unconstitutional, unreasonable, and is without juri iction. b. The Hon’ble Court may be pleased to issue a writ of or order for quashing the notice issued DIN3709062531760 dated 09.06.2025 mandamus or any other writ, direction in Form GST DRC 17 vide DIN No. (Annexure P-3) for auction of the property of the Petitioner, by the 2nd Respondent, in respect of the demands cophrmed vide the impugned orders passed on the deceased person, in the interest of Justice. lA NO: 1 OF 9()9fi Petition under Section 151 CPC <n the affidavit filed in support of the petition, the High Court may be pleased Stay the operation of the proceedings of the issued in Form GST DRC 07 praying that in the circumstances stated 1st Respondent in Demand Order vide Ref No. ZD370824026785Y 30.08.2024 for the period FY 2019-20, in the interest of justice. dated jA NO: 2 OF 2n?fi Petition under Section 151 CPC in the affidavit filed i praying that in the circumstances stated in support of the petition, the High Court may be pleased to set aside the notice for auction of the property of the petitioner dated 09.06.2025 (Annexure P-3) issued by the demands in respect of the i 2nd Respondent for recovery of the impugned orders passed, in the interest of justice. Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA 1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondent Nos.
% Counsel for the Respondent No.4: ADDITIONAL SOLICITOR GENERAL OF INDIA The Court made the following order:
APHC010320722025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) P541] ¥ WEDNE AY, THE NINTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 16515/2025 Between; 1.SHRI LAKSHMI SUSSELA BOLISETTY. ON BEHALF OF SHRI BOLISETTY LAKSHMI NARASIMHA RAO (DECEASED), DOOR NO. 46-5-556, SISTIA VARI STREET, GUNTUR, ANDHRA PRADESH - 522 001.WARD -11, GUNTUR EAST, ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER OF STATE TAXES, KOTHAPET CIRCLE, GUNTUR - II DIVISION, D. NO 11-1-73/1,4TH FLOOR, VASUNDHARA BLDGS, RAJAJI BHAVAN, JINNA TOWER CENTER GUNTUR, GUNTUR, ANDHRA PRADESH-522001. 2.THE DEPUTY ASSISTANT COMMISSIONER OF STATE TAXES, KOTHAPET CIRCLE, GUNTUR - II DIVISION, D. NO 11-1-73/1 FLOOR, VASUNDHARA BLDGS, RAJAJI BHAVAN, JINNA TOWER CENTER, GUNTUR, GUNTUR, ANDHRA PRADESH-522001. , 4TH 3.THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX) A.P. SECRETARIAT, VELEGAPUDI 4.UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE) NORTH BLOCK, NEW DELHI. ...RESPONDENT(S):
■K' 2 226 of the Constitution of India praying that in the therewith, the High Court may be other writ, Petition under Article circumstances stated in the affidavit filed pleased tomay be pleased to issue a . direcjfen or order quashing the proceedmgs of the 1 Assessment Order issued m Form GST DR.. ZD370824026785Y dated ,3 rhoutS rcTor St P. The Honbie Other writ, direction writ of mandamus or any Respondent in the Ref No. 07 vide P-1) (hereinafter referred to Assessment demand order) for the arbitrary. as as proceedings unconstitutional, unreasonable, and Court may be pleased to issue a order for quashing the notice issued in Form DIN3709062531760 dated 09.06.2025 (Annexure property of the Petitioner, by the 2nd Respondent, in confirmed vide the impugned orders passed on . interest of Justice and pass such other order or orders as may deem fit and proper in the facts and circumstances of the to pass such were writ of mandamus or any GST DRC 17 vide DIN No. 3) for auction of the respect of the demands the deceased person, in the this Honbie Court . c. And or lA NO: 1 OF 2025 under Section 151 CPC praying that in the f , the High Court may be pleased proceedings of the 1st Respondent 07 vide Ref No. 20, in the Petition the affidavit filed in support of the petition may be pleased stay the operation of the ^ in Demand Order issued in Form GST DRC ZD370824026785Y dated 30.08.2024 for the period FY 2019- interest of justice and pass such in lA NO: 2 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the Ffigh for recovery interest of justice and pass such Counsel for the Petitioner: 1 .ANIL KUMAR BEZAWADA Counsel for the Respondent{S); 1 .GP FCR CCMMERCIAL TAX
*1 3 The Court made the following Order: The husband of the petitioner, who is the registered persc?o under the GST Act, had passed away on 02,12,2020, Subsequently, the petitioner had received an Order of assessment Rs.55,748/-.The petitioner, being approached this Court by way of the present Writ Petition. (per Hon ble Sn Ju;<tice R. Raghunandan Rao) dated 30.08.2024, raising a demand of aggrieved by the said Order, has 2. It IS the case of the petitioner that the petitioner was unaware of the proceedings, initiated by the respondent authorities been passed without and that the Order had any opportunity being given to the petitioner. The petitioner also contends that the said order would have to be set aside on the ground that the order has been passed against a dead person.
Section 93 of the Central Goods and Services Tax Act, 2017 provides for continuation of assessment, in relation to certain special situations, including that of proceedings against dead persons. Section 93 (1) would be relevant;
Special provisions regarding liability to interest or penalty in certain pay tax, w ^ ' .u , cases.— (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where ^ person, liable to pay tax, interest or penalty under this Act dies, then— ^ business carried on by the person is continued after his death by his legal representative or any other person such legal representative or other person, shall be liable to pay tax interest or penalty due from such person under this Act and ’ (b) if the business carried discontinued, whether before on by the person is , or after his death, his legal representative shall be liable to pay, out of the estate of the deceased, to the extent to which the _ , estate is capable of meeting the charge, the tax, interest or penalty due from such person under this Act whether such tax, interest or penalty has been determined before his death but has remained unpaid or is determined after his death"
4 tO' In this view of the matter, it would only be appropriate that the petitioner be given an opportunity to set out his contentions against the proposed demands as such demands would become a liability on the petitioner, subject to the stipulations contained under Section 93 (1).
The learned Government Pleader for Commercial Taxes, on instructions, submits that notices had been sent to the address given by the husband of the petitioner and as such, the contentions of the petitioner, that she was unaware of the proceedings, cannot be accepted.
Even assuming that such notices had been sent in the name of the late husband of the petitioner, the same cannot be treated to be notices served on the petitioner. In any event, in view of the ambiguity as to the service of the notice, it would only be appropriate that the impugned order of assessment, dated 30.08.2024, is set aside and the matter is remanded back to the Assessing Authority for an appropriate decision after due notice is given to the petitioner.
Accordingly, the Writ Petition is allowed by setting aside the impugned order, dated 30.08.2024, and remanding the matter back to the Assessing Authority for appropriate decision, after due notice and opportunity being given to the petitioner. Needless to say, the period of limitation from the date of the order till the date of receipt of the order by the 1^' respondent, shall be excluded for the purposes of limitation. There shall be no order as to costs.
As a sequel, interlocutory applications pending, if any shall stand closed. N. NAGAWIMA assistant registrar //// S^TION OFFICER To,
The Assistant Commissioner of State Taxes, Kothapet Circle, Guntur - II Division, D. No 11-1-73/1,4th Floor, Vasundhara Bldgs, Rajaji Bhavan, Jinna Tower Center, Guntur, Guntur, Andhra Pradesh-522001. 2. The Deputy Assistant Commissioner of State Taxes, Kothapet Circle, Guntur - 11 Division, D. No 11-1-73/1, 4th Floor, Vasundhara Bldgs, Rajaji Bhavan, Jinna Tower Center. Guntur, Andhra Pradesh-522no' i
The Principal Secretary, Revenue Secretariat, Velegapudi.
The Secretary (Revenue) North Block, New Delhi.
One CC to Sri Anil Kumar Bezawada, Advocate [OPUC]
Two CCS to GP for Commercial Tax, High Court of Andhra [OUT]
One CC to O/o. Andhra Pradesh. [OPUC]
Two CD Copies Department (Commercial Tax) A.P 'V Union of India, Department of Revenue Pradesh Additional Solicitor General of India, High Court of TF
HIGH COURT -j DATED:09/07/2025 ORDER WP NO. 16515 OF 2025 ALLOWING THE W.P., WITHOUT COSTS
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.