WRIT TAX No. 1920 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:73424-DB Chief Justice's Court Case :- WRIT TAX No. - 1920 of 2025 Petitioner :- Paresh Kumar Agarwal 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 26.04.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 3,31,346/- has been raised in the name of Neelesh Kumar Agarwal. 2. The petitioners, who are son, wife and daughters of deceased Neelesh Kumar Agarwal has filed the petition inter alia with the submissions that Neelesh Kumar Agarwal had died on 05.08.2018 and on account of his death, the GST registration of the proprietorship firm M/s. Mahalaxmi Trading Company, which was in the name of deceased Neelesh Kumar Agarwal, was cancelled with effect from 31.03.2018. Whereafter a show cause notice dated 29.01.2024 was issued in the name of deceased Neelesh Kumar Agarwal under Section 73 of the Act, however, as the same were uploaded on the portal and the GST registration had al