M/S Alka Trading Agency vs. State Of U.P. And Another
Held
The Court disposed of the writ petition with a direction that if the petitioner avails the statutory remedy of appeal within two weeks from the date of the order, the appeal may be entertained on its merits without any objection as to limitation. This decision was based on a concession made by the State, similar to one made in a previous case (M/s Maa Gayatri Inter Prises Vs. State of Uttar Pradesh & Anr.). The Court also directed that any amount already deposited against the disputed demand could be adjusted against the requirement of making a pre-deposit of 10% of the disputed demand of tax, penalty, etc. The issue of the maintainability of the writ petition itself was not decided on merits, but rather the petitioner was allowed to pursue the statutory remedy.
Facts
The petitioner, M/S Alka Trading Agency, filed a writ petition challenging an ex parte adjudication order dated 23.12.2025, passed by respondent no. 2 under Section 73 of the UP GST Act, 2017, for the Financial Year 2021-22. 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 Prises Vs. State of Uttar Pradesh & Anr., where the State made a concession to allow statutory appeals within two weeks.
Key Issues
1. Whether the petitioner is entitled to challenge an ex parte adjudication order through a writ petition when a statutory remedy of appeal is available, particularly when the limitation period for appeal has expired? (Question of law) Petitioner's contention: The petitioner argued that due to a lack of knowledge of the ex parte adjudication order, they were unable to file an appeal within the statutory period. They are now disabled from filing an appeal as the maximum period for delay condonation has passed. Revenue's contention: The revenue raised a preliminary objection that the petitioner has a statutory remedy of appeal, implying that the writ petition is not maintainable. The judgment does not record any further arguments from the revenue.
Sections Cited
Section 73
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HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4045 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 23.12.2025 passed by respondent no. 2 under Section 73 of the UP GST Act, 2017 (hereinafter referred to as the 'Act') for F.Y. 2021-22. 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 23.12.2025, 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 ap
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