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RISHI SHANGARI vs. UNION OF INDIA & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

RAMACHANDRA RAO
RAJESH SHANKAR
Pet. Counsel
Deepak Kumar Sinha
Rakhi Sharma
Res. Counsel
Amit Kumar
Anurag Vijay

Petitioner / Applicant

RISHI SHANGARI

Respondent UNION OF INDIA & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Apr 15, 2025
Order No.

W. P. (T) No. 523 of 2023

Citation

2025(4) TAXREPLY 13002
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ORDER

ORDER 1. This writ petition has been filed by the petitioner challenging the order dt. 28.11.2022 passed by respondent no. 3. 2. The petitioner’s father, by name, Navtej Kumar Shangari had obtained a certificate of registration dt. 17.07.2018 under the GST Act in the trade name M/s. N. Kumar and Company (Annexure-1 is the registration certificate) w.e.f. 01.07.2017. 3. Admittedly the said individual by name, Navtej Kumar Shangari died on 13.02.2018. His son Rishi Shangari, who is the petitioner herein, applied for registration and another certificate of registration was issued on 24.03.2018 in the same proprietary concern’s name. 4. Curiously, an order was passed on 20.12.2022 under GST DRC-07 by the 7th respondent for the tax period April 2018 to March 2019 with regard to father of the petitioner, and another order on the same date for the tax period from April 2019 to March 2020. 5. The registration in favour of the proprietary concern of the father....

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