GST Liability Of Legal Heirs Is Limited After Death Of Taxpayer: AP High Court

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GST Liability Of Legal Heirs Is Limited After Death Of Taxpayer: AP High Court

GST

Published on

13/01/2026

By Mariya Paliwala

GST Liability Of Legal Heirs Is Limited After Death Of Taxpayer: AP High Court

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The Andhra Pradesh High Court has set aside a GST assessment order passed against a person who had died prior to the initiation of proceedings, holding that assessments cannot be legally carried out against a non-existent person. The Bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar has held that even after reassessment, any…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Death Of Taxpayer

GST Liability Of Legal Heirs Is Limited After Death Of Taxpayer: AP High Court

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