WRIT TAX No. 2012 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:71256-DB Chief Justice's Court Case :- WRIT TAX No. - 2012 of 2025 Petitioner :- Smt. Nisha Rani and Another Respondent :- State of Uttar Pradesh and Another Counsel for Petitioner :- Krishna Dev Vyas Counsel for Respondent :- C.S.C., Manoj Kumar Kushwaha (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against ex-parte order dated 20.12.2023 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 36,63,708.05 has been raised in the name of Vinay Kumar. 2. The petitioner No. 1 Nisha Rani and Petitioner No. 2 Vibhor Gupta, wife and son, respectively of deceased Vinay Kumar, the proprietor of the petitioner firm, claiming themselves to be his legal representatives (Annexure-3), have filed the petition inter alia with the submissions that Vinay Kumar had died on 23.04.2018. A show cause notice dated 25.09.2023 was issued in the name of deceased Vinay Kumar under Section 73 of the Act, however, as the same were uploaded on the portal, there was no occasion for the petitioners to have accessed the said portal, the show cause notice remained unansw