WRIT TAX No. 2032 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:77476-DB Chief Justice's Court Case :- WRIT TAX No. - 2032 of 2025 Petitioner :- M/s Agarwal Khilona Bazar Respondent :- State of U.P. and another Counsel for Petitioner :- Divyanshu Pandey, Utkarsh Malviya Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against order dated 12.04.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 3,09,243/- has been raised in the name of Kamini Agarwal. 2. The petitioner Vishnu Agarwal, husband of deceased Kamini Agarwal has filed the petition inter alia with the submissions that Kamini Agarwal had died on 22.07.2020 and on account of her death, the GST registration of the proprietorship firm M/s Agarwal Khilona Bazar, which was in the name of deceased Kamini Agarwal, was cancelled with effect from 08.09.2022 by order dated 16.01.2023. Whereafter a show cause notice dated 23.12.2023 was issued in the name of deceased Kamini Agarwal under Section 73 of the Act, however, as the same were uploaded on the portal and the GST registration had already been cancelled