State Of U.P. Thru.Its Prin.Secy. Deptt. Of State Tax Lko. And Another vs. M/S Parkash Machinery Stores, Ambedkar Nagar Thru. Its Prop.
Held
The Court condoned the delay in filing the review application and allowed the review. It held that the previous judgment was erroneous as it failed to consider notifications extending the time limit for passing orders under Section 73, making the assessment orders within the extended period.
Facts
The State sought review of a previous judgment that allowed a writ petition on the grounds that assessment orders under Section 73 of the GST Act were time-barred. The State argued that this judgment was passed without considering relevant notifications that extended the time limits.
Key Issues
Whether the assessment orders passed under Section 73 of the GST Act were time-barred, considering the impact of subsequent notifications on the prescribed time limits.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW CIVIL MISC REVIEW APPLICATION DEFECTIVE No. - 105 of 2025 Court No. - 1 HON'BLE RAJAN ROY, J. HON'BLE RAJEEV BHARTI, J. (I.A. No. 1 of 2025- Delay Condonation Application)
Heard.
Service is sufficient upon the respondent-petitioner, but none has put in appearance.
We, accordingly, proceed to consider and decide the application for condonation of delay in filing the review application as also the review application.
Although no limitation is prescribed for filing a review application seeking review of a judgement passed in exercise of power under Article 226 of the Constitution of India in view of the judgement of this Court in Review Petition No. 329 of 2010 (Smt. Mohd. Jahan Begum and another vs. Board of Revenue, U.P. Allahabad & others) vide order dated 23.09.2016, nevertheless the delay and laches have to be seen. We have gone through the affidavit explaining the delay in filing this application seeking review. We find the explanation to be sufficient and Versus Counsel for Applicant(s) : C.S.C. Counsel for Opposite Party(s) :
State Of U.P. Thru.Its Prin.Secy. Deptt. Of State Tax Lko. And Another .....A
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