Renewable Energy vs. State Of U.P. And Another
Held
The High Court, noting a concession by the State in a similar case, disposed of the writ petition. It allowed the petitioner to file a statutory appeal within two weeks, directing the appellate authority to entertain it on merits without raising any objection as to limitation. Any pre-deposit made could be adjusted against the mandatory 10% pre-deposit.
Facts
The petitioner challenged an order passed under Section 73 of the UP GST Act, 2017, for FY 2021-2022. The State raised a preliminary objection about the availability of a statutory appeal, which the petitioner claimed was time-barred due to lack of knowledge of the original order.
Key Issues
The key legal issue was whether a writ petition could be entertained when a statutory appeal remedy was available but time-barred, and if the High Court could provide relief from the limitation period for filing such an appeal.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3737 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J.
Heard Shri Aman Kumar Dwivedi, 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 30.12.2025 passed by respondent no. 2 under Section 73 of the UP GST Act, 2017 (hereinafter referred to as the 'Act') for Financial Year 2021-2022. 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 30.12.2025, 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
The judgment continues below.
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