TaxTMI 
TaxTMI 
2026 (10) TMI 382
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....SH HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 25-9-2026<br>Writ Petition No. 27669 of 2026 - -<br>GST<br>HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : Srinivasa Rao Kudupudi Counsel for the Respondents : GP For Commercial Tax ORDER PER HON'BLE SRI JUSTICE NINALA JAYASURYA: Heard learned counsel for the p....
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.... the knowledge of the deponent. Be that as it may. 4. Learned counsel for the petitioner submits that petitioner's father Mr. Gotru Dharmaiah is running proprietary concern by name M/s. Mithraya Communications and on 09.04.2019 a work was awarded, that during the course of execution of the said contract, he died on 18.06.2019. Thereafter bills were paid in the year 2020-21 in respect of the sai....
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....d position that any order passed against a dead person does not have legal efficacy. 8. At this stage, it may be appropriate to refer to the relevant portion of decision in W.P.No.6029 of 2025, which is applicable to the present facts:- "6. It is settled law that the assessments and other proceedings can only be initiated against the persons who are living and such proceedings against ....
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.... set aside the impugned Order, dated 25.01.2024, with a direction to carry out a fresh assessment after involving the petitioner herein, by issuing a notice to the petitioner. Needless to say, any recovery that may be initiated, after an Order of assessment, shall be only against the estate of a deceased person and against the petitioner to the extent of the estate of his deceased father, which is....