Mithilesh Kumar Singh vs. State Of U.P. And Another
Held
The High Court, based on a concession made by the State, disposed of the writ petition, allowing the petitioner to file a statutory appeal within two weeks. The appellate authority was directed to entertain the appeal on its merits without raising any objection as to limitation, and any pre-deposit made could be adjusted.
Facts
The petitioner challenged an order dated 04.08.2023 passed under Section 73 of the UP GST Act, 2017, for Financial Year 2020-2021. The petitioner could not avail the statutory remedy of appeal within limitation due to lack of knowledge of the order, and the maximum period for condoning delay had expired.
Key Issues
Whether a petitioner, who missed the statutory appeal deadline due to lack of knowledge of the original order and where the maximum period for condonation of delay had expired, could be permitted to file an appeal through a writ petition.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3732 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 04.08.2023 passed by respondent no. 2 under Section 73 of the UP GST Act, 2017 (hereinafter referred to as the 'Act') for Financial Year 2020-2021. 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 04.08.2023, 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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