M/S Chandra Medical Stores Principal Place Of Business Shahganj Thru. Representative Sanjay Gupta vs. State Of U.P. Thru. Addl Chief Secy. Commercial Tax Deptt. Lko. And 2 Others

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WTAX/686/2025HC AllahabadGSTCNR UPHC02055515202531 July 2025Bench: PANKAJ BHATIA1 pages
For Petitioner: Abhishek Srivastava, Mohemmed Amir NaqviFor Respondent: C.S.C., Hon'ble Pankaj Bhatia, J., Heard learned counsel for the petitioner and learned Standing

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Neutral Citation No. - 2025:AHC-LKO:44235

Court No. - 7 Case :- WRIT TAX No. - 686 of 2025 Petitioner :- M/S Chandra Medical Stores Principal Place Of Business Shahganj Thru. Representative Sanjay Gupta Respondent :- State Of U.P. Thru. Addl Chief Secy. Commercial Tax Deptt. Lko. And 2 Others Counsel for Petitioner :- Abhishek Srivastava,Mohemmed Amir Naqvi Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.

1.

Heard learned counsel for the petitioner and learned Standing Counsel for the State.

2.

Present petition has been filed by the petitioner alleging that against an order under Section 73 of GST Act, the petitioner had preferred an appeal which was decided vide judgment and order dated 17.11.2021, however, hard copy of the judgment was provided and in the records of the computer, the appeal was shown to be pending. Subsequently, the said appeal was shown in the computer records to have been dismissed.

3.

It is stated that on account of wrong legal advice, the petitioner preferred yet another appeal.

4.

In view of the said confusion, the said appeal has now been dismissed as being beyond limitation.

5.

Learned Standing Counsel, on instructions, states that the appeal preferred by the petitioner was indeed decided vide judgment and order dated 17.11.2021. 6. In view of the said statement, present petition is disposed off with direction that the appeal preferred by the petitioner and decided on 17.11.2021 will be treated as a final order. The other two orders dated 26.07.2022 & 22.04.2025 uploaded on the site are quashed.

7.

The demand shall be rectified in the light of the order passed on 17.11.2021. Order Date :- 31.7.2025 nishant NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench

Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.