WRIT TAX No. 1246 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:46775-DB Chief Justice's Court Case :- WRIT TAX No. - 1246 of 2025 Petitioner :- M/s Tanishk Enterprises Respondent :- State of Uttar Pradesh Through Principal Secretary And Another Counsel for Petitioner :- Jai Prakash Narain Shukla,Pranjal Shukla Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against ex-parte order dated 08.08.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 26,31,642.00 has been raised in the name of Dharmendra Kesarwani. 2. The petitioner Shivani Kesarwani, wife of deceased Dharmendra Kesarwani, the proprietor of the petitioner firm, claiming herself to be his legal representative (Annexure-8), has filed the petition inter alia with the submissions that Dharmendra Kesarwani had died on 30.08.2023. A show cause notice dated 09.05.2024 was issued in the name of deceased Dharmendra Kesarwani under Section 73 of the Act, followed by reminders dated 29.07.2024, 01.08.2024 & 05.08.2024 respectively, however, as the same were uploaded on the portal, there was no occasion for the petitioner