WRIT TAX No. 2322 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:81693-DB Chief Justice's Court Case :- WRIT TAX No. - 2322 of 2025 Petitioner :- M/s Tanishk Enterprises Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Jai Prakash Narain Shukla, Pranjal Shukla Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against ex-parte order dated 04.03.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 1,58,113.20 has been raised in the name of Dharmendra Kesarwani. 2. The petitioner Shivani Kesarwani, wife of deceased Dharmendra Kesarwani, the proprietor of the petitioner firm, claiming herself to be his legal representative (Annexure-7), has filed the petition inter alia with the submissions that Dharmendra Kesarwani had died on 30.08.2023. A show cause notice dated 06.12.2023 was issued in the name of deceased Dharmendra Kesarwani under Section 73 of the Act, however, as the same were uploaded on the portal, there was no occasion for the petitioner to have accessed the said portal, the show cause notice remained unanswered which r