2026 (1) TMI 50

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....SH HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 24-12-2025<br>Writ Petition No: 6029/2025 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner: C Sanjeeva Rao. Counsel for the Respondent(S): Y.N. Vivekananda. ORDER PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO The petitioner is the son of Late B. Kames....

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....ted 25.01.2024 are said to have been passed. 3. The petitioner has approached this Court challenging the said order of assessment on the ground that it is not accord with the provisions of Section 93 of the GST Act. 4. Section 93(1) of the GST Act reads as follows:- "Section-93:- Special provisions regarding liability to pay tax, interest or penalty in certain cases. (1) Sa....

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.... has been determined before his death but has remained unpaid or is determined after his death. 5. This provision does not deal with the manner in which the assessment proceedings relating to a death person should be carried out. This provision only provides for the method of recovery of taxes and other dues payable by a death person. Section 93(1)(A) of the GST Act provides for recovery of the....

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.... either from the business he had set up or from his estate. In such circumstances, in the absences of any provision, this Court would have to be hold that the only practicable way of settling the affairs of the death person would be to direct the assessment being carried out by involving either the representative or person carrying on the business of a death person or which such business is not be....