Baratam Satish Vs Joint Commissioner of Central Tax
Date: December 23, 2025
Subject Matter
Assessment Order Against Deceased Person Set Aside; Fresh Assessment Directed With Legal Representative
Summary
The High Court has set aside an assessment order dated 25.01.2024, issued against a deceased registered person, and directed a fresh assessment to be carried out after involving his legal representative. This decision is based on the principle that a…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The petitioner is the son of Late B. Kameswara Rao, who was the registered person under the provisions of the Goods & Services Tax Act, 2017 [for short “the GST Act”]. He passed away on 21.12.2021. It is stated that the tax consultant was taking care of the affairs of B. Kameswara Rao, who had also expired on 04.03.2023. The petition…