Samban Pharma (Prop.) Late Satish Kumar Shukla Vs Deputy Commissioner And Another
Date: July 6, 2025
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Shekhar B. Saraf, Praveen Kumar Giri
Subject Matter
GST Demand Against Deceased Proprietor Quashed Due To Void Proceedings
Summary
This petition was filed by Siddharth Shukla, the son of late Satish Kumar Shukla, challenging a GST demand order dated April 17, 2024, for Rs. 18,09,116.65. The petitioner's father, who was the proprietor of the firm, had died on March 18, 2023. The…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. This petition is directed against order dated 17.04.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (‘Act’) wherein a demand of Rs. 18,09,116.65/- has been raised in the name of petitioner. 2. Siddharth Shukla, son of late Satish Kumar Shukla, has filed the present petition inter alia with the submission…