WRIT TAX No. 917 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:45317-DB Chief Justice's Court Case :- WRIT TAX No. - 917 of 2025 Petitioner :- Amit Kumar Sethia (Deceased) Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition is directed against order dated 17.11.2023 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 21,49,585.60 has been raised in the name of Amit Kumar Sethia. 2. The petitioner Alka Sethia, wife of deceased Amit Kumar Sethia has filed the petition inter alia with the submissions that Amit Kumar Sethia had died on 20.04.2021 and on account of his death, the GST registration of the proprietorship firm M/s. Sethia Trading Company, which was in the name of deceased Amit Kumar Sethia, was cancelled with effect from 13.05.2021 by order dated 02.06.2021. Whereafter a show cause notice dated 13.09.2023 was issued in the name of deceased Amit Kumar Sethia under Section 73 of the Act, followed by reminders dated 17.10.2023 and 31.10.2023, however, as the same were uploaded on