WRIT TAX No. 1813 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:67520-DB Chief Justice's Court Case :- WRIT TAX No. - 1813 of 2025 Petitioner :- M/s Durga Traders Respondent :- State of Uttar Pradeh and another Counsel for Petitioner :- Pranjal Shukla, Gauransh Mishra Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This petition is directed against ex-parte order dated 31.08.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 2,28,596.00 has been raised in the name of Vinay Kumar Chaudhary. 2. The petitioner Meenakshi Chaudhari, wife of deceased Vinay Kumar Chaudhary, 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 Vinay Kumar Chaudhary had died on 25.07.2020. A show cause notice dated 21.05.2024 was issued in the name of deceased Vinay Kumar Chaudhary under Section 73 of the Act, however, as the same were uploaded on the portal, there was no occasion for the petitioner to have accessed the said portal, the show cause notice remained unanswered which resulted in passi