Court :
Andhra Pradesh High Court
Brief :
The Hon'ble Andhra Pradesh High Court in the case of Baratam Satish v. The Joint Commissioner of Central Tax & Ors. [Writ Petition No. 6029 of 2025, order dated December 24, 2025] held that assessments and other proceedings can only be initiated against persons who are living and that proceedings against a deceased person would not be valid, and that where Section 93 of the CGST Act enables recovery of dues of a deceased person, the only practicable way of settling the affairs of the deceased person is to carry out assessment by involving the legal representative and any recovery can be only against the estate of the deceased to the extent the estate is capable of meeting the charge.
Citation :
Writ Petition No. 6029 of 2025, order dated December 24, 2025
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