WRIT TAX No. 1872 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:64714-DB Chief Justice's Court Case :- WRIT TAX No. - 1872 of 2025 Petitioner :- Guru Sharn Lal Gupta Respondent :- State of U.P. and another Counsel for Petitioner :- Bharat Bhushan Paul, Prateek Bansal, Saurabh Paul 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 30.07.2024 passed under Section 73 of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 6,47,889/- has been raised in the name of Shakuntala Gupta. 2. The petitioner Guru Sharn Lal Gupta, husband of deceased Shakuntala Gupta has filed the petition inter alia with the submissions that Shakuntala Gupta died on 19.04.2021 and on account of his death, the GST registration of the proprietorship firm Shakuntala Gupta, which was in the name of deceased Shakuntala Gupta, was cancelled with effect from 24.05.2021. Whereafter a show cause notice dated 08.05.2024 was issued in the name of deceased Shakuntala Gupta under Section 73 of the Act, followed by reminder dated 22.06.2024, however, as the same were uploaded on the portal and the GST registration had already been