WRIT TAX No. 2456 of 2024 at Allahabad

Neutral Citation No. - 2025:AHC:4965-DB Chief Justice's Court Case :- WRIT TAX No. - 2456 of 2024 Petitioner :- M/S Upmanyu Kattha Industries Respondent :- State of U.P. and another Counsel for Petitioner :- Shubham Agrawal 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 order dated 20.09.2024 passed by respondent No. 2 under Section 74 of the Central Goods and Services Tax Act, 2017 for assessment year 2020-21, however, prayer has been made that the respondent No. 2 be directed to issue a fresh notice and give opportunity of personal hearing to the successor proprietor/petitioner and to pass a fresh order thereafter. 2. Submissions have been made that the petitioner-firm had its proprietor Shri Shishir Awasthi, who died on 25.12.2023 and on an application made, the registration with the GST was cancelled on 16.02.2024 with effect from 31.01.2024, however, the notice was issued on 12.02.2024 and reminders were issued on 23.07.2024, 24.08.2024 and 09.09.2024 and ultimately, the ex parte assessment was passed on 20.09.2024. 3. Submissions have been made that once the proprietor ha