2026 (5) TMI 146

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....HUNANDAN RAO And HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel For the Petitioner : Anil Kumar Bezawada Counsel For the Respondent(S) : GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO : The wife of the petitioner is the registered person under the Goods and Services Tax Act, 2017 (for brevity, the "GST Act") had passed away on 18.04.2023. However, the petitioner receive....

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....nt case, a perusal of the order of assessment does not show that the 1st respondent, who is assessing authority, was aware of the demise of the wife of the petitioner and it appears to have passed the order against a dead person. 5. In the circumstances, it would only be appropriate to allow this Writ Petition. 6. Accordingly, this Writ Petition is allowed, setting aside the impugned order o....