M/Sn.S Enterprises vs. State Of Uttar Pradesh And 2 Others
Held
The High Court directed the respondent to decide the petitioner's rectification application expeditiously. The court did not delve into the merits of the application.
Facts
The petitioner filed a rectification application under Section 161 of the UP GST Act, 2017, which remained pending for approximately five months. The petitioner approached the High Court due to the delay.
Key Issues
The primary issue was the undue delay in deciding a statutory rectification application filed by the petitioner.
Sections Cited
Section 161
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2440 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J.
Solitary grievance of the petitioner is that his rectification application filed under Section 161 of the UP GST Act, 2017 (hereinafter referred to as the 'Act') dated 12.12.2025 has remained pending for almost five months.
To the extent that statutory application is pending before respondent no3, no useful purpose may be served in keeping the present petition pending or calling for a counter affidavit, at this stage.
Accordingly, without entering into the merits, the present writ petition is disposed of with a direction upon respondent no.3 to proceed to deal with and decide the petitioner's application dated 12.12.2025, filed under Section 161 of the Act, as expeditiously as possible, preferably within a period of one month from today, strictly in accordance with law. May 7, 2026 Abhilash Versus Counsel for Petitioner(s) : Mohd Shahrukh Wasim Ansari, Vipul Raj Gautam Counsel for Respondent(s) : C.S.C. (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) M/s N.S. Enterprises .....Petitioner(s) State Of Uttar Prades
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