2026 (8) TMI 897

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....ADESH HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 20-7-2026<br>Writ Petition No. 19556 of 2026 - -<br>GST<br>HON'BLE SRI JUSTICE NINALA JAYASURYA AND HON'BLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner: Mr. Srinivasa Rao Kudupudi Counsel for the Respondent : GP For Commercial Tax PER HON'BLE SRI JUSTICE NINALA JAYASURYA: One Mr. B. Hanumantha Reddy was sole prop....

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....e Appellate Authority i.e., 2nd respondent for the Tax periods 2017-18 to 2022-23 and by a Common Order dated 16.04.2026, the same were dismissed. He further contended that even the original assessment order for the said tax period against the dead person is no-nest in the eye of law, the appellate order is also unsustainable and liable to be set aside. He further submitted that writ petitions fil....

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....rused the material on record. 6. At the outset, it is pertinent to mention that father of the writ petitioner is, sole proprietor of M/s.Sri Rams Jyothi Saw Mill is not in dispute. Ex.P2 i.e., Death Certificate issued by the competent authority discerns the date of death of the petitioner's father. However, as seen from the Proceedings dated 20.04.2023, it is discernible that the petitioner her....

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..... In such circumstances, as contended by the learned counsel for the petitioner, impugned orders are not valid in the eye of Law. The learned Appellate Authority ought to have appreciated the said aspect and disposed of the appeals with a direction to the 1st respondent to follow the procedure contemplated under Section 93 (1) (b) of the C.G.S.T. Act. However, keeping in view of the fact that the ....