2025 (4) TMI 1235

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....e Tax, Jamshedpur, State Tax Officer, Jamshedpur<br>GST<br>2025 (4) TMI 1235 - JHARKHAND HIGH COURT - TMI<br>JHARKHAND HIGH COURT - HC<br>Dated:- 15-4-2025<br>W. P. (T) No. 523 of 2023 - -<br>GST<br>HON'BLE THE CHIEF JUSTICE M. S. RAMACHANDRA RAO And HON'BLE MR. JUSTICE RAJESH SHANKAR For the Petitioner: Mr. Deepak Kumar Sinha, Advocate Ms. Rakhi Sharma, Advocate For the State: Mr. Rahul Saboo....

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....12.2022 under GST DRC-07 by the 7th respondent for the tax period April 2018 to March 2019 with regard to father of the petitioner, and another order on the same date for the tax period from April 2019 to March 2020. 5. The registration in favour of the proprietary concern of the father came to be cancelled on 10.01.2020. 6. A summons dt. 18.07.2022 was issued under section 70 to the father of t....

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.... how the petitioner was said to be continuing business of the father's proprietary concern having himself obtained a fresh registration on 24.03.2018. 8. In the said proceeding having noted the death of the petitioner's father on 13.02.2018, the 3rd respondent stated that petitioner is liable to pay the entire GST due along with applicable interest and penalty of his late father's firm. 9. In th....