Case Details: Baratam Satish vs. Joint Commissioner of Central Tax - [2026] 182 taxmann.com 89 (Andhra Pradesh)
Judiciary and Counsel Details
- R Raghunandan Rao & T.C.D. Sekhar, JJ.
- C Sanjeeva Rao for the Petitioner.
- Y N Vivekananda for the Respondent.
Facts of the Case
The petitioner, being the son and legal heir of a deceased person, challenged the assessment order passed against him relating to the tax, interest, and penalty liabilities of his father. The assessment was initiated after the death of the petitioner’s father, and the order was passed against the petitioner as the legal heir. It was contended that proceedings cannot be validly carried out against a deceased as it requires involvement of either the representative or the person carrying on the business of the deceased, or, if such business was not being carried on, the legal representative holding the estate of the deceased. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that assessment proceedings can only be initiated against living persons and any proceedings against a deceased person are invalid. The Court clarified that tax dues of a deceased person may be recovered from the business of the deceased if it is continued by a legal representative or any other person, or from the estate if the business has been discontinued. In the absence of specific guidance under Section 93 of the CGST Act, the practicable approach for settling the affairs of a deceased person is to involve the representative, the person carrying on the business, or the legal representative holding the estate. Any recovery would be limited to the estate of the deceased.
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