High Court of Andhra Pradesh4 August 2026

SSS Agro Foods v. Assistant Commissioner ST

For assessee

WRIT PETITION NO. 21466 OF 2026

The ruling in brief

Where assessment order was passed against proprietary concern after proprietor's death, with no mandatory personal hearing to legal heirs and widow being unaware of proceedings, such order was void ab initio and lacked legal efficacy, and consequent appellate rejection as time-barred could not stand, entitling quashment of all impugned proceedings and endorsements

Provisions considered

Section 75, read with section 93, of Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Delhi High Court25 Sept 2026

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SSS Agro Foods v. Assistant Commissioner ST

The ruling in brief

Provisions considered

SSS Agro Foods v. Assistant Commissioner ST

The ruling in brief

Provisions considered

Read the full analysis

Jaiwanti v. Union of India

Arup Datta v. State of West Bengal

Rohit VIJ v. Commissioner of GST

Read the full analysis