2026 (4) TMI 1053

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....5334 & 5355 Of 2026 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel For The Petitioner : Srinivasa Rao Kudupudi Counsel For The Respondent(S) : GP For Commercial Tax ORDER PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: As all these Writ Petitions relate to the same petitioner, they are being disposed of, by way of this common orde....

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....ent, on the ground that the said orders have been passed against a deceased person. 4. Section 93 of the CGST Act provides for continuation of assessment proceedings against a deceased person. This provision stipulates that such assessment proceedings can be continued against the Legal Representatives of a deceased person, if the business is being carried out by such Legal Representatives, even....