M/S Saurabh Enterprises vs. State Of U.P. And Another
Held
The High Court, noting a concession by the State in similar circumstances, disposed of the writ petition by allowing the petitioner to file a statutory appeal within two weeks. The Court directed that the appeal be entertained on its merits without raising any objection as to limitation, and any pre-deposit made be adjusted against the 10% pre-deposit requirement.
Facts
The petitioner challenged an order dated 27.02.2025 passed under Section 73 of the UP GST Act for FY 2020-2021. The petitioner was unable to file a statutory appeal within the limitation period due to lack of knowledge of the order, and the maximum period for condonation of delay had expired.
Key Issues
The key legal issue was whether the High Court should entertain a writ petition when a statutory remedy of appeal was available but time-barred, due to the petitioner's lack of knowledge of the order.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3726 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J.
Heard Shri Akhilesh Kumar Yadav, 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 27.02.2025 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 27.02.2025, 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
The judgment continues below.
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