M/S Vimal Plast INDIA (P) Limited vs. State Of U.P. And Another
Facts
The petitioner, M/s Vimal Plast India (P) Limited, filed a writ petition challenging an ex parte adjudication order dated 21.12.2023, passed by respondent no. 2 under Section 73 of the UP GST Act, 2017, for the financial year 2017-18. The revenue raised a preliminary objection regarding the availability of a statutory remedy of appeal. The petitioner contended that due to a lack of knowledge of the ex parte order, they could not file an appeal within the prescribed limitation period, and the maximum period for condoning delay had expired. The Court noted a similar case, M/s Maa Gayatri Inter Enterprises Vs. State of Uttar Pradesh & Anr., where the writ petition was disposed of with a concession from the State to allow statutory appeals to be filed within two weeks.
Held
The Court held that in view of the similar concession made by the State in a prior case with analogous facts, the present writ petition could also be disposed of. The Court directed that the petitioner's statutory appeal, if filed within a period of two weeks from the date of the order, may be entertained on its own merits. The appellate authority shall not raise any objection as to limitation, taking into account the stand of the State as noticed by the Court. Any amount already deposited against the disputed demand may be adjusted towards the requirement of making a pre-deposit of 10% of the disputed demand of tax, penalty, etc. The Court did not expressly leave any issue undecided, as the matter was resolved based on a concession.
Key Issues
1. Whether the petitioner is entitled to avail the statutory remedy of appeal despite the expiry of the limitation period, given the circumstances of lack of knowledge of the ex parte adjudication order? (Question of law and fact, turning on Section 107 of the UP GST Act, 2017 and principles of natural justice). Petitioner's arguments: The petitioner argued that their inability to file an appeal was solely due to their lack of knowledge of the ex parte adjudication order, which prevented them from availing the statutory remedy within the stipulated time. They further contended that the maximum period for condoning delay had expired, rendering them disabled from filing an appeal. Revenue's arguments: The revenue raised a preliminary objection that the petitioner has a statutory remedy of appeal, implying that the writ petition is not maintainable on this ground.
Sections Cited
Section 73, Section 107
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HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3993 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J.
Heard learned counsel for the petitioner and learned counsel for the revenue.
Present writ petition has been filed to challenge the ex parte adjudication order dated 21.12.2023 passed by respondent no. 2 under Section 73 of the UP GST Act, 2017 for F.Y. 2017-18. 3. At the outset, preliminary objection has been raised by learned Additional Chief Standing Counsel that the petitioner has statutory remedy of appeal.
On the other hand, learned counsel for the petitioner states that owing to lack of knowledge of the ex parte adjudication order dated 21.12.2023, the petitioner could not avail its statutory remedy of appeal, within limitation. At present, the petitioner is disabled from filing appeal as the maximum period for which delay may be condoned, has expired.
By a separate order dated 11.09.2026 passed in M/s Maa Gayatri Inter Prises Vs. State of Uttar Pradesh & Anr.; 2026:AHC:190551-DB, in similar circumstances, on a fair concession made by the State, to allow statutory appeals to be filed within a period of two w
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