WRIT TAX No. 1913 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:67739-DB Chief Justice's Court Case :- WRIT TAX No. - 1913 of 2025 Petitioner :- M/s Astha Power Point Respondent :- State of U.P. and another Counsel for Petitioner :- Pranjal Shukla Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This petition is directed against ex-parte order dated 16.07.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 1,65,902.00 has been raised in the name of Akhilesh Kumar Pandey. 2. The petitioner Siddhant Pandey son of deceased Akhilesh Kumar Pandey, the proprietor of the petitioner firm, claiming himself to be his legal representative (Annexure-8), has filed the petition inter alia with the submissions that Akhilesh Kumar Pandey had died on 01.01.2024. A show cause notice dated 03.05.2024 was issued in the name of deceased Akhilesh Kumar Pandey under Section 73 of the Act, followed by reminder dated 20.6.2024, 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 passing of the o