M/S Vk Constructions vs. State Of Up And Another
Held
The High Court disposed of the writ petition, allowing the petitioner to file a statutory appeal within two weeks. The State conceded not to raise any objection as to limitation, and any amount already deposited could be adjusted against the pre-deposit requirement for the appeal.
Facts
The petitioner challenged an order dated 16.08.2023 passed under Section 73 of the UP GST Act for FY 2022-2023. Due to lack of knowledge of the order, the petitioner could not file a statutory appeal within the limitation period, and the maximum period for condonation of delay had also expired.
Key Issues
The key issue was whether the High Court could allow a time-barred statutory appeal to be filed when the petitioner missed the limitation period due to lack of knowledge of the impugned order.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3731 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J.
Heard Shri Rishi Raj Kapoor, learned counsel for the petitioner and Shri Arvind Mishra, learned counsel for the revenue.
Present writ petition has been filed to challenge the order dated 16.08.2023 passed by respondent no. 2 under Section 73 of the UP GST Act, 2017 (hereinafter referred to as the 'Act') for Financial Year 2022-2023. 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 16.08.2023, 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 weeks from today, t
The judgment continues below.
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