Devendra Kumar Singh Vs State of U.P
Date: May 7, 2025
Subject Matter
Legal representatives must be notified before determining any tax liability against the deceased
Summary
The Allahabad High Court heard the case concerning a demand order issued under Section 73(9) of the GST Act against a deceased taxpayer, Devendra Kumar Singh. After Singh's death on May 1, 2021, his GST registration was canceled effective April 1, 20…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. This petition is directed against order dated 31.07.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short ‘the Act’) wherein a demand of Rs. 3,85,947/- has been raised in the name of Devendra Kumar Singh. 2. The petitioner Harsh Vardhan Singh, son of deceased Devendra Kumar Singh has filed the petition inter al…