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SUSHIL KUMAR KESARWANI vs. STATE OF UTTAR PRADESH AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA
Pet. Counsel
Abhay Mani Tripathi
Utkarsh Srivastava
Res. Counsel
C.s.c.
Ankur Agarwal (s.c.)

Petitioner / Applicant

SUSHIL KUMAR KESARWANI

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

Uttar Pradesh

Date Apr 28, 2025
Order No.

Writ Tax No. - 1873 of 2025

Citation

2025(4) TAXREPLY 13081
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ORDER

ORDER 1. This petition is directed against order dated 19.04.2024 passed under Section 73 of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 1,44,270/- has been raised in the name of Ashok Kumar. 2. The petitioner Sushil Kumar Kesarwani, son of deceased Ashok Kumar has filed the petition inter alia with the submissions that Ashok Kumar had died on 15.05.2019 and on account of his death, the GST registration of the proprietorship firm M/s Sushil Traders, which was in the name of deceased Ashok Kumar, was cancelled with effect from 13.05.2021 by order dated 24.06.2019. Whereafter a show cause notice dated 16.12.2023 was issued in the name of deceased Ashok Kumar under Section 73 of the Act, followed by reminder dated 02.04.2024, 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 cause notice remain....

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