M/S Tulsiani Constructions And Developers Private Limited vs. State Of U.P. And Another
Held
The Court disposed of the writ petition with an observation that the petitioner may file a statutory appeal within a period of two weeks from the date of the order. The Court directed that the appeal may be entertained on its own merits without raising any objection as to limitation, keeping in mind the stand of the State. This decision was based on a similar concession made by the State in a previous case. Any amount deposited or recovered against the disputed demand may be adjusted against the requirement to make a pre-deposit of 10% of the disputed demand of tax, penalty, etc. The Court did not explicitly decide on the merits of the adjudication order itself, but rather facilitated the filing of the appeal.
Facts
The petitioner, M/s Tulsiani Constructions And Developers Private Limited, filed a writ petition challenging an ex parte adjudication order dated December 22, 2023, passed by respondent no. 2 under Section 73 of the UP GST Act, 2017, for the financial year 2019-20. 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 adjudication 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 previous 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.
Key Issues
1. Whether the petitioner is entitled to file a statutory appeal beyond the prescribed limitation period, given the circumstances of lack of knowledge of the ex parte adjudication order? 2. Whether the Court should entertain the writ petition when a statutory remedy of appeal is available? Petitioner's Arguments: The petitioner argued that they were unable to file an appeal within the limitation period due to a lack of knowledge of the ex parte adjudication order. They are now disabled from filing an appeal as the maximum period for condoning delay has expired. 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.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4194 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 22.12.2023 passed by respondent no. 2 under Section 73 of the UP GST Act, 2017 (hereinafter referred to as the 'Act') for F.Y. 2019-20. 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 22.12.2023, 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 ap
The judgment continues below.
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