M/S Jag Mohan Singh Contractor vs. State Of U.P. And Another

Facts

The petitioner, M/S Jag Mohan Singh Contractor, filed a writ petition before the Allahabad High Court challenging an order or action by the State respondents under the Uttar Pradesh Goods and Services Tax Act, 2017. The petition was filed after the expiry of the prescribed limitation period for filing an appeal. No reasons were provided by the petitioner for the delay in filing the appeal within the statutory time limit. The High Court heard the learned counsel for the petitioner and the learned Standing Counsel for the State respondents.

Held

The Court held that the writ Court cannot interfere in the matter at this stage. The reasoning is based on the fact that the writ petition was filed after the expiration of the limitation period prescribed for filing an appeal under the Uttar Pradesh Goods and Services Tax Act, 2017, and no reason was specified for this delay. The ratio decidendi is that a writ petition is not an appropriate remedy to circumvent statutory time limits for appeals, especially when no valid grounds for condonation of delay are presented. The operative direction was the dismissal of the writ petition.

Key Issues

1. Whether the writ Court can entertain a petition filed beyond the period of limitation prescribed for filing an appeal under the Uttar Pradesh Goods and Services Tax Act, 2017, when no reasons are provided for the delay? (Question of law) Petitioner's Argument: The judgment does not record any specific arguments made by the petitioner regarding the delay or the maintainability of the writ petition. Revenue's Argument: The State respondents, through the learned Standing Counsel, likely contended that the writ petition is not maintainable due to the expiry of the limitation period for filing an appeal and the absence of any justification for the delay, as per the provisions of the Uttar Pradesh Goods and Services Tax Act, 2017.