Upmanyu Kattha Industries Vs State of U.P. and Anr
Date: January 8, 2025
Subject Matter
Assessments carried out against an individual who was deceased cannot be maintained. Fresh notice to be issued to legal heir.
Summary
The case revolves around a petition challenging an ex parte assessment order issued by tax authorities against a firm after the death of its proprietor, Shri Shishir Awasthi. The proprietor passed away on December 25, 2023, and his GST registration w…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 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/pe…