WRIT TAX No. 2056 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:73101-DB Chief Justice's Court Case :- WRIT TAX No. - 2056 of 2025 Petitioner :- M/S Atishay Traders Respondent :- State of U.P. and Another Counsel for Petitioner :- Ajay Kumar Kashyap, Ravindra Kumar Rastogi Counsel for Respondent :- C.S.C. Ankur Agarwal (SC) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against order dated 19.03.2024 passed under Section 125 read with Section 127 of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 50,000.00 has been raised in the name of Harish Chandra Jain. 2. Mr. Atishay Jain, legal heir of deceased Harish Chandra Jain, who was proprietor of the petitioner's firm, has filed the petition inter alia with the submissions that Harish Chandra Jain had died on 03.02.2019 and on account of his death, the GST registration of the proprietorship firm M/s. Atishay Traders, which was in the name of deceased Harish Chandra Jain, was cancelled with effect from 31.01.2019 by order dated 21.09.2019. Whereafter a show cause notice dated 08.10.2023 was issued in the name of deceased Harish Chandra Jain under Section 125 read with Section 127 of the