ORDER

This writ petition has been filed challenging the impugned order dated 14.12.2023 passed by the respondent.

2. Mrs.K.Vasanthamala, learned Government Advocate, takes notice on behalf of the respondent in both writ petitions. By consent of the parties, these two main writ petitions are taken up for disposal at the admission stage itself.

3. The learned counsel for the petitioner would submit that in this case, the petitioner's husband is the proprietor, who has filed a returns for the assessment year 2017-18. This being the case, the petitioner's husband died on 02.04.2021. Thus, the petitioner applied for cancellation of GST Registration on 09.02.2022 and the same was cancelled on 16.02.2022. But, the respondent herein issued a show cause notices dated 22.06.2023 & 12.07.2023 followed by two reminders dated 25.08.2023 and 03.10.2023, for which the petitioner sent a reply dated 29.06.2023, intimating the death of her husband. Since the registration of the petitioner's firm was cancelled, there was no purpose to keep checking the GST portal for receipt of any notices. Hence, the petitioner has not filed any reply. Under these circumstances, the impugned order came to be passed by