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Allahabad HC Invalidates Posthumous GST Assessment, Orders Fresh Notice to Successor
Case Law Details
- Case Name
- Upmanyu Kattha Industries Vs State of U.P. and another (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Upmanyu Kattha Industries Vs State of U.P. and another (Allahabad High Court)
Allahabad High Court ruled in favor of the petitioner in the case of Upmanyu Kattha Industries Vs State of U.P., setting aside an ex parte GST assessment order issued posthumously. The original proprietor, Shri Shishir Awasthi, passed away on December 25, 2023, and the firm’s GST registration was canceled effective January 31, 2024. Despite this, tax authorities issued a show cause notice on February 12, 2024, followed by multiple reminders, ultimately leading to an ex parte assessment on September 20, 2024. Th...





