Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GENERAL TRADING COMPANY vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

AJAY BHANOT, J.
Pet. Counsel
Shubham Agrawal
Res. Counsel
C.s.c.

Petitioner / Applicant

GENERAL TRADING COMPANY

Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 28, 2025
Order No.

Writ Tax No. - 1710 of 2025

Citation

2025(4) TAXREPLY 13148
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER HON'BLE AJAY BHANOT, J. 1. One Prabha Devi was the proprietor of a proprietorship firm run under the name and style of M/S General Trading Company. The entity was registered under the GST Act. The said Prabha Devi died on 16.03.2019. Proceedings under the GST Act were taken out against the said proprietorship firm on 26.09.2023 for 2017-18, on 22.12.2023 for 2018-19 and on 14.05.2024 for 2019-20. Admittedly the said proceedings were taken out against a dead person since Prabha Devi (since deceased) was the proprietor and was exclusively incharge for the day to day functioning and the transactions of the proprietorship firm. 2. The business had shut down after the death of said Prabha Devi. 3. By the impugned order the tax liability of the said proprietorship firm has been imposed upon the petitioner. The petitioner is the son and legal heir of the said Prabha Devi (since deceased). The petitioner was not noticed by the revenue at any point in time regarding....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
9
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

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

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).