Agarwal Khilona Bazar Vs State of U.P
Date: May 12, 2025
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Arun Bhansali, Kshitij Shailendra
Subject Matter
GST Demand against deceased invalid without notice to Legal Heir
Summary
The Allahabad High Court ruled on a significant case concerning the Goods and Services Tax (GST) liability arising after the death of a business owner. The case, *Agarwal Khilona Bazar Vs State of U.P. and another*, involved a petition filed by Vishn…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. This petition is directed against order dated 12.04.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short ‘the Act’) wherein a demand of Rs. 3,09,243/- has been raised in the name of Kamini Agarwal. 2. The petitioner Vishnu Agarwal, husband of deceased Kamini Agarwal has filed the petition inter alia with…