Vaibhav Deep vs. State Of U.P. And Another
Original PDF →Facts
The petitioner filed a writ petition before the Allahabad High Court challenging an order or action 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. The respondents were the State of U.P. and another authority.
Held
The Court held that it cannot interfere in the matter at this stage because 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. No reasons were provided by the petitioner to justify the delay. The ratio decidendi is that a writ Court generally does not entertain matters that are statutorily barred by limitation, especially when no sufficient cause for condonation of delay is presented. The Court did not grant any relief to the petitioner and dismissed the writ petition.
Key Issues
1. Whether the writ Court can entertain a petition filed beyond the statutory limitation period for filing an appeal, in the absence of any valid reasons for the delay, under the Uttar Pradesh Goods and Services Tax Act, 2017? The petitioner's contention was not recorded in the judgment. The State respondents argued that the writ Court should not interfere as the petition was filed beyond the limitation period and no reasons for the delay were provided.
Sections Cited
Uttar Pradesh Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2870 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J.
Heard learned counsel appearing on behalf of the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel appearing on behalf of the State respondents.
The present writ petition has been filed after the expiration of the limitation prescribed under the Uttar Pradesh Goods and Services Tax Act, 2017 for filing an appeal. No reason has been specified for not having filed the appeal within time.
Accordingly, we are of the view that the writ Court cannot interfere in this matter at this stage.
The writ petition is dismissed. September 11, 2025 Kuldeep Versus Counsel for Petitioner(s) : Pradeep Yadav Counsel for Respondent(s) : C.S.C. (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) Vaibhav Deep .....Petitioner(s) State of U.P. and Another .....Respondent(s) KULDEEP SINGH High Court of Judicature at Allahabad
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.