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UPMANYU KATTHA INDUSTRIES vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
VIKAS BUDHWAR J
Pet. Counsel
Shubham Agrawal
Res. Counsel
C.s.c.
Ankur Agarwal

Petitioner / Applicant

UPMANYU KATTHA INDUSTRIES

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

Uttar Pradesh

Date Jan 9, 2025
Order No.

Writ Tax No. - 2456 of 2024

Citation

2025(1) TAXREPLY 12179
Original Order
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ORDER

ORDER 1. This petition is directed against order dated 20.09.2024 passed by respondent No. 2 under Section 74 of the Central Goods and Services Tax Act, 2017 for assessment year 2020-21, however, prayer has been made that the respondent No. 2 be directed to issue a fresh notice and give opportunity of personal hearing to the successor proprietor/petitioner and to pass a fresh order thereafter. 2. Submissions have been made that the petitioner-firm had its proprietor Shri Shishir Awasthi, who died on 25.12.2023 and on an application made, the registration with the GST was cancelled on 16.02.2024 with effect from 31.01.2024, however, the notice was issued on 12.02.2024 and reminders were issued on 23.07.2024, 24.08.2024 and 09.09.2024 and ultimately, the ex parte assessment was passed on 20.09.2024. 3. Submissions have been made that once the proprietor had died on 25.12.2023 and the registration was cancelled with effect from 31.01.2024, the show cause notice da....

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