Neutral Citation No. - 2025:AHC:143727-DB Court No. - 3 Case :- WRIT TAX No. - 3337 of 2025 Petitioner :- Rekha Jain Respondent :- State Of U.P And Another Counsel for Petitioner :- Aarushi Khare,Ishan Khare Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. By means of the present petition, petitioner seeks the following substantial relief: "(i) Issue a Writ, Order or Direction, in the nature of Certiorari, quashing the impugned order dated 20.12.2023 (Annexure-1) passed by respondent no. 2 under section 73 of the SGST/CGST Act, 2017 for the period 2017-18 against M/s P.K. Jain [GSTIN:09AEXPJ2580F1Z2], a non-existent proprietorship firm of the late husband of the petitioner. (ii) Issue a Writ, Order or Direction, in the nature of certiorari quashing the impugned order dated 08.05.2024 passed by respondent no. 2 under section 161 refusing to rectify the order dated 20.12.2023, despite being informed about the death of the late husband of the petitioner." 2. The undisputed fact emerges that the show cause notice has been issued on September 27, 2023, two years after the death of the proprietor. 3. In light of the same, the show cause notice is bad in law and is accordingly quashed and set aside with liberty granted to the respondents to issue a proper show cause notice on the legal heirs of the proprietor. All consequential orders that may have been passed in relation to the show cause notice are quashed and set aside. 4. With the above direction, the writ petition is allowed. Order Date :- 21.8.2025 Kuldeep (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad