GST assessment against deceased registrant invalid, rather Fresh assessment required involving legal representative

Last updated: 07 February 2026

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Quick Summary

The Andhra Pradesh High Court has ruled that GST assessment proceedings cannot be initiated against a deceased person. Such assessments are considered invalid. Instead, if tax dues remain, a fresh assessment must be conducted involving the deceased's legal representative. Any recovery can only be made from the deceased's estate to the extent it is available.

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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