2026 (8) TMI 899

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....ne and Mr. S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Tax, representing respondent Nos.1 to 3. With their consent, the writ petition is disposed of at the stage of admission. 2. Aggrieved by the assessment order dated 31.12.2024 passed against proprietary concern M/s. S.S.S. Agro Foods, the present writ petition is filed. 3. As per the averments made in the affidavit, the husband of the deponent is proprietor of M/s. S.S.S. Agro Foods and he expired on 03.05.2024. Respondent authorities passed impugned adjudication order on 31.01.2024 and since the husband of the petitioner was proprietor looking after the financial activities of the business, passing of assessment order was not within the knowledge of the d....

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....Further, the same without availing statutory remedies is not sustainable. 7. This Court has considered the submissions made and perused the material on record. 8. Death certificate dated 01.06.2024 (Ex.P.2) indicates that Balusu Surya Prathap Chowdary purportedly the proprietor of the writ petitioner died on 03.05.2024, i.e., much prior to passing of the assessment order dated 31.12.2024. It is settled position that an order passed against dead person does not have any legal efficacy. Further, as seen from the impugned proceedings, it is clear that the impugned order has been passed without adverting to the relevant statutory provision, more particularly, Section 75(4) of GST Act, which contemplates opportunity of personal hearing bef....