WRIT TAX No. 2109 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:75018-DB Chief Justice's Court Case :- WRIT TAX No. - 2109 of 2025 Petitioner :- Devendra Kumar Singh (Deceased) Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav, Ashish Bansal, Siddharth Yadav 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 31.07.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 3,85,947/- has been raised in the name of Devendra Kumar Singh. 2. The petitioner Harsh Vardhan Singh, son of deceased Devendra Kumar Singh has filed the petition inter alia with the submissions that Devendra Kumar Singh had died on 01.05.2021 and on account of his death, the GST registration of the proprietorship firm M/s Devendra Kumar Singh, which was in the name of deceased Devendra Kumar Singh was cancelled with effect from 01.04.2021 by order dated 27.05.2021. Whereafter a show cause notice dated 08.05.2024 was issued in the name of deceased Devendra Kumar Singh under Section 73 of the Act, followed by reminder dated 22.06.2024, however, as