Decided 13 October 2026. The Andhra Pradesh High Court has held that a GST assessment order passed against a sole proprietor after his death has no legal effect. The department may proceed afresh only by issuing notice to the legal representative and giving a hearing, and any recovery is limited to the estate inherited.
Case at a glance
| Case | Gottipati Siva Naga Deepthi (legal heir of late Gottipati Siva Prasad) v. Assistant Commissioner ST, Penamaluru Circle & Anr. |
| Forum | Andhra Pradesh High Court (Justice Ninala Jayasurya and Justice T.C.D. Sekhar) |
| Case No. | Writ Petition No. 29836 of 2026 |
| Date of order | 13 October 2026 |
| Key provision | Section 93 CGST/APGST Act |
| Result | Order set aside; liberty to issue notice to legal heir; limitation period excluded |
Facts of the case
The proprietor died on 29.09.2023. An assessment order was later passed in the name of the proprietorship. His widow, a homemaker, was unaware of the proceedings and filed a writ petition.
The department argued that she should have filed an appeal instead.
Issue before the High Court
Is a GST assessment order passed against a deceased proprietor valid, and how should the department proceed?
What the High Court held
- An order passed against a dead person has no legal efficacy.
- Section 93 allows dues to be recovered from the business or the estate of the deceased, so the assessment must be carried out by involving the legal representative or the person carrying on the business.
- Following its earlier decisions in W.P. No. 6029 of 2025 and W.P. No. 21466 of 2026, the Court set aside the order and all consequential proceedings.
- The department may issue notice to the legal heir and reassess after a hearing. The period from the impugned order to receipt of the High Court's order is excluded for limitation.
- Any recovery can be made only from the estate of the deceased, and against the heir only to the extent of the estate inherited.
Practical takeaways for taxpayers
- On a proprietor's death, inform the GST department in writing with the death certificate and apply for cancellation of registration.
- A writ petition is maintainable against an order passed on a dead person despite the availability of appeal.
- Legal heirs are liable only to the extent of the estate they inherit.
Frequently asked questions
Can GST proceedings continue after the proprietor's death?
Yes, but under section 93 only against the legal representative after proper notice; an order passed in the dead person's name is invalid.
Is the legal heir personally liable?
Only to the extent of the estate of the deceased that the heir holds.
Facing a similar GST dispute?
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This summary is based on the order of the Andhra Pradesh High Court in Writ Petition No. 29836 of 2026. It is general information, not legal advice; the outcome of any case depends on its own facts and the full text of the order.