WRIT TAX No. 1472 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:48708-DB Chief Justice's Court Case :- WRIT TAX No. - 1472 of 2025 Petitioner :- M/s Atishay Traders Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Kashyap, Ravindra Kumar Rastogi Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition is directed against order dated 21.05.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 10,53,320.00 has been raised in the name of Harish Chand Jain. 2. The petitioner Atishay Jain, son of deceased Harish Chand Jain has filed the petition inter alia with the submissions that Harish Chand Jain had died on 03.02.2019 and on account of his death, the GST registration of the proprietorship firm M/s. Atishay Traders, which was in the name of deceased Harish Chand Jain, was cancelled with effect from 30.01.2019 by order dated 21.09.2019. Whereafter a show cause notice dated 12.03.2024 was issued in the name of deceased Harish Chand Jain under Section 73 of the Act, however, as the same was uploaded on the portal and the GST registration had already been cancelled, th