WRIT TAX No. 2487 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:87673-DB Chief Justice's Court Case :- WRIT TAX No. - 2487 of 2025 Petitioner :- M/S New Goyal Beej Bhandar Respondent :- Assistant Commissioner Sector - 2 State Tax Bulandshahar and another Counsel for Petitioner :- Nitin Kumar Kesarwani, Suyash Agarwal 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 26.12.2023 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs.3,40,370.00 has been raised in the name of petitioner. 2. Mr. Vikas Goel, son of late Vinod Kumar, has filed the present petition inter alia with the submissions that his father Vinod Kumar was the proprietor of petitioner firm and had died on 30.04.2020 and show cause notice dated 24.11.2022 was issued in the name of the 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 26.12.2023 raising demand against the petitioner firm. 3. Submissions have been mad