WRIT TAX No. 2256 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:80337-DB Chief Justice's Court Case :- WRIT TAX No. - 2256 of 2025 Petitioner :- Samban Pharma Respondent :- Deputy Commissioner And Another Counsel for Petitioner :- Amit Biswas,Nitin Kumar Kesarwani,Shubhanjali Gupta 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 02.12.2023 passed under Section 73(9) of the Goods and Services Tax Act, 2017 ('Act') wherein a demand of Rs. 27,33,816.10 has been raised in the name of petitioner. 2. Mr. Siddharth Shukla, son of late Satish Kumar Shukla, has filed the present petition inter alia with the submissions that his father Satish Kumar Shukla was proprietor of petitioner firm and had died on 18.03.2023 and show cause notice dated 25.09.2023 was issued in the name of petitioner firm under Section 73 of the Act, which was uploaded on 'Additional Notices and Orders' Tab of the portal and thus, the show cause notice remained unanswered, which resulted in passing of the order dated 02.12.2023 raising demand against the petitioner firm. 3. Submission has been made that once the proprietor of the petitione