M/S Bharat Chemicals Industries vs. Government Of U P And 3 Others

WTAX/631/2021HC AllahabadGSTCNR UPHC01117902202130 August 20211 pages
For Petitioner: Jitendra Rpasad KushwahaFor Respondent: C.S.C., Hon'ble Ashwani Kumar Mishra, J., This writ petition though is preferred under Article 226 of, the Constitution of India, but is in the format in which a, second appeal is to be preferred under Section 117 of the, U.P. GST Act., Objection raised by learned State Counsel to the...

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Court No. - 33 Case :- WRIT TAX No. - 631 of 2021 Petitioner :- M/S Bharat Chemicals Industries Respondent :- Government Of U P And 3 Others Counsel for Petitioner :- Jitendra Rpasad Kushwaha Counsel for Respondent :- C.S.C.

Hon'ble Ashwani Kumar Mishra,J.

This writ petition though is preferred under Article 226 of the Constitution of India, but is in the format in which a second appeal is to be preferred under Section 117 of the U.P. GST Act.

Objection raised by learned State Counsel to the maintainability of this petition on the ground that it does not confirm to the procedure laid down under the Rules of the Court appears to be justified.

The format used in this petition is not of a writ petition but of a second appeal. In such circumstances, this writ petition is consigned to records with liberty reserved to the petitioner to file afresh, in the format of a writ petition.

Order Date :- 31.8.2021 Ranjeet Sahu

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