Prasad Voruganti vs. The Deputy Assistant Commissioner Of State Taxes-I
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Cause title — parties, addresses and appearances
Order issued in Form GST DRC 07 vide Ref No. ZD370224021843L dated 28.02.2024 (Annexure P-1) for the period FY 2022-23. Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA Counsel for the Respondent Nos.1,2 & 4: GP FOR COMMERCIAL TAX Counsel for the Respondent Nos.3: DEPUTY SOLICITOR GENERAL Counsel for the Respondent No.5: GP FOR IRRIGATION The Court made the following:
APHC010207642025 IN THE HIGH COURT OF ANDHRA AT AMARAVATI (Special Original Juri iction) PRADESH [3525] WEDNE AY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT the honourable SRI JUSTICE R RAGHUNANDAN RAO the honourable dr justice K MANIMADHA RAO WRIT PETITION NO: 10447/2025 Between: Prasad Voruganti ...PETITIONER AND The Deputy Assistant Commissioner Others Counsel for the Petitioner: 1.ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX Of State Taxes! and ...RESPONDENT(S)
The Court made the following O rde r: (per Hon ’ble Sri Justice R Raghunandan Rao) The father of the petitioner i who had passed an order of Rs.20,13.774/-. IS a registered person under the GST Act away on 06.10.2021. Subsequently, the petitioner received raising a demand of aggrieved by the said order, assessment, dated 28.02.2024 The petitioner, being approached this Court by way of the has present Writ Petition.
W.P.No.10447 of 2025 the petitioner was unaware of respondent authorities and that the order had 2. It is the case of the petitioner that the proceedings, initiated by the been passed without any opportunity being given to the petitioner also contends that the said order petitioner. The 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 provides for continuation of and Services Tax Act, 2017 assessment, in relation to certain special situations, including that of proceedings against dead persons. Section 93 (1) would be relevant;
Special provisions regarding liability interest or penalty in certain to pay tax, (1) Save as otherwise cases, provided in the insoivency and Bankruptcy Code 2016, where or penaity under this Act, a person, iiabie to pay tax, interest dies, then— (o) if a business carried after his death by his iegai representative such Iegai representative tax, interest or penalty due from such and on by the person is continued or any other person, pay person under this Act; or other person, shall be liable to (b) if the business discontinued, whether before i representative shall be liable to deceased, to the extent meeting the charge, the tax, interest I person under this Act, carried on by the person is or after his death, his legal pay, out of the estate of the to which the estate is capable of or penalty due from such W.P.No.10447 0^2025 whether such tax, interest or penalty has been determined before his death but has remained unpaid or is determined after his death” 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 liability of the petitioner, subject to the stipulations contained under Section 93 (1).
The learned Government Pleader for Commercial Taxes, instructions, submits that notices had been sent to the address given by the father of the petitioner and as such, the contentions of the petitioner, that he was unaware of the proceedings, cannot be accepted. 5. on Even assuming that such notices had been sent in the name of the late father 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 28.02.2024, 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 28.02.2024, and remanding the matter back to the Assessing Authority for appropriate decision, after due notice and opportunity 7. 4 RRR, J & Dr. KMR, J i W.P.No.l0447of2025 * 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 be excluded for the respondent, shall purposes of limitation. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. A VENUGOPALA RAO ASSISTANT REGISTRAR //// SECTION OFFICER To,
The Deputy Assistant Commissioner OF Assistant Commissioner of State Taxes, Kurnool-I Circle Survey No.7/B, Near Indus Montessori School, Gooty Road, Kurnool, Andhra 518 002
The Principal Secretary, State of Andhra Department (Commercial Tax) A.P. Secretariat, Velegapudi.
The Secretary, Union of India, Department of Revenue, North Block, New Delhi. State Taxes-1, O/o The Pradesh - Pradesh Revenue (Revenue)
The Additional Commissiorier of State Taxes (Appeals), 40-5-19/9B Back of NVKR Towers, Mogalrajapuram, Vijayawada - 520 010. 5. Executive Engineer, K.C Canal Division, Nandyal, Kurnool District, and CAD), Government of Water Resources Department (Irrigation Andhra Pradesh.
One CC to Sri Anil Kumar Bezawada, Advocate [OPUC]
Two CCs to GP for Corhmercial Tax, High Court of [OUT] Andhra Pradesh
Two CCs to GP for Irrigation, High Court of Andhra Pradesh [OUT]
One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India [OPUC]
Three CD Copies sree
T HIGH COURT \ DATED:07/05/2025 ORDER WP.No.10447 of 2025 ANOH^ "1 s>- (g 13 JUN 2025 rmji C^Jf 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.