WRIT TAX No. 1788 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:73432-DB Chief Justice's Court Case :- WRIT TAX No. - 1788 of 2025 Petitioner :- Paras Goel and 3 others Respondent :- State of U.P. and another Counsel for Petitioner :- Aditya Pandey 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 13.12.2023 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 20,00,320/- has been raised in the name of Rajesh Kumar. 2. The petitioners, who are sons, wife and daughter of deceased Rajesh Kumar has filed the petition inter alia with the submissions that Rajesh Kumar had died on 04.01.2019 and on account of his death, the GST registration of the proprietorship firm M/s. Samay Kendra, which was in the name of deceased Rajesh Kumar, was cancelled with effect from 25.11.2019 by order dated 28.11.2019. Whereafter a show cause notice dated 21.09.2023 was issued in the name of deceased Rajesh Kumar under Section 73 of the Act, however, as the same were uploaded on the portal and the GST registration had already been cancelled, there was no occasi