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ARVIND TREADERS vs. STATE OF UTTAR PRADEH AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
YOGENDRA KUMAR SRIVASTAVA
Pet. Counsel
Utkarsh Malviya
Res. Counsel
C.s.c.

Petitioner / Applicant

ARVIND TREADERS

Respondent STATE OF UTTAR PRADEH AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 22, 2025
Order No.

Writ Tax No. - 1760 of 2025

Citation

2025(4) TAXREPLY 13022
Original Order
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ORDER

ORDER 1. This petition is directed against order dated 19.7.2024 passed under Section 73 (9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 2,94,649/- has been raised in the name of Arvind Agarwal. 2. The petitioner Neelam Agarwal, wife of deceased Arvind Agarwal has filed the petition inter alia with the submissions that Arvind Agarwal had died on 28.5.2021 and on account of his death, the GST registration of the proprietorship firm M/s. Arvind Traders Company, which was in the name of deceased Arvind Agarwal, was cancelled with effect from 16.5.2021 by order dated 24.6.2022. Whereafter a show cause notice dated 16.5.2024 was issued in the name of deceased Arvind Agarwal under Section 73 of the Act, followed by reminder dated 9.7.2024, however, as the same were uploaded on the portal and the GST registration had already been cancelled, there was no occasion for the petitioner to have accessed the said portal, the show....

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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

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