WRIT TAX No. 458 of 2026 at Lucknow

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 458 of 2026 Dilip Singh Yadav And Another .....Petitioner(s) Versus State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko. And Another .....Respondent(s) Counsel for Petitioner(s) : Manish Jauhari, Ambuj Kumar Bajpai, Jameel Ahmad Counsel for Respondent(s) : C.S.C. Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE INDRAJEET SHUKLA, J. 1. This petition is directed against order dated 19.12.2025 passed under Section 73 of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs.19,01,696/- has been raised in the name of Sangeet Wadhawan. 2. The petitioner Jatin Singh Yadav son of deceased Urmila Devi has filed the petition inter alia with the submissions that Sangeet Wadhwan had died on 10.01.2025. The GST registration of the proprietorship firm M/s Krishna Electonics was in the name of deceased. Whereafter a show cause notice dated 25.09.2025 was issued in the name of deceased under Section 73 of the Act. However, as the same was uploaded on the portal, there was no occasion for the petitioner to have accessed the said portal, the show cause notice remained unanswered which resulted in passing o