2025 (4) TMI 1235

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Tax, Jamshedpur, State Tax Officer, Jamshedpur<br>GST<br>2025 (4) TMI 1235 - JHARKHAND HIGH COURT - TMI<br>JHARKHAND HIGH COURT - HC (Judgement / Order / Decisions)<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, Advocat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4. Curiously, an order was passed on 20.12.2022 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. 18.07.20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vide details of any material evidence to show as to 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 inte....