Affinity Comsol Private Limited vs. State Of U.P. And Another
Held
The High Court, noting a similar concession made by the State in another case, disposed of the writ petition. It directed the petitioner to file a statutory appeal within two weeks, which the appellate authority must entertain on its own merits without raising any objection as to limitation. Any amount deposited could be adjusted against the pre-deposit requirement.
Facts
The petitioner challenged an order dated 28.08.2024 passed under Section 73 of the UP GST Act for FY 2019-2020. The petitioner could not avail the statutory remedy of appeal within the limitation period due to lack of knowledge of the order, and the maximum period for condoning delay had expired.
Key Issues
Whether a writ petition is maintainable when the statutory appeal remedy is time-barred, and if the appellate authority can be directed to entertain a time-barred appeal based on a concession by the State.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3730 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J.
Heard Shri Aryan Mishra, learned counsel for the petitioner and Shri Rishi Kumar, learned Additional Chief Standing Counsel for the State.
Present writ petition has been filed to challenge the order dated 28.08.2024 passed by respondent no. 2 under Section 73 of the UP GST Act, 2017 (hereinafter referred to as the 'Act') for Financial Year 2019-2020. 3. At the outset, preliminary objection has been raised by learned Additional Chief Standing Counsel that the petitioner has statutory remedy of appeal.
On the other hand, learned counsel for the petitioner states that owing to lack of knowledge of the order dated 28.08.2024, the petitioner could not avail its statutory remedy of appeal, within limitation. At present the petitioner is disabled from filing appeal as the maximum period for which delay may be condoned, has expired.
By a separate order passed today in Writ Tax No. 2889 of 2026, in similar circumstances, on a fair confession made by the State, to allow statutory appeals to be filed within a period of two w
The judgment continues below.
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