State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And Another vs. M/S Ankur Traders Raibareilly Road Thru. Proprietor Rachana Srivastav
Held
The Court found that the previous judgment was rendered in ignorance of notifications that extended the time limit for passing orders under Section 73. Therefore, the previous judgment was erroneous and recalled.
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 UP GST Act were time-barred. The State argued that a crucial notification extending the time limit was not brought to the Court's attention.
Key Issues
Whether the assessment orders under Section 73 of the UP GST Act were time-barred, considering relevant notifications extending the time limit.
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. - 127 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.
Shri Amit Kumar Singh, Advocate holding brief of Ms. Afrin Bano has no objections to the condonation of delay in filing 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 satisfactory.
Accordingly, we condone the delay in filing this application seeking Versus Counsel for Applicant(s) : C.S.C. Counsel for Opposite Party(s) : Afrin Bano State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And Another .....Applican
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