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BALAJI COAL TRADERS vs. COMMISSIONER, COMMERCIAL TAX, LUCKNOW AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF

Pet. Counsel

Pooja Talwar

Res. Counsel

Arvind Kumar Mishra

Petitioner / Applicant	BALAJI COAL TRADERS
Respondent	COMMISSIONER, COMMERCIAL TAX, LUCKNOW AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	May 17, 2024
Order No.	Writ Tax No. - 1614 of 2022
Citation	2024(5) TAXREPLY 9699
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ORDER
ORDER HON’BLE SHEKHAR B. SARAF, J. 1. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated April 19, 2022 passed by the Assistant Commissioner, State Tax, Sector -7, Agra (hereinafter referred to as the ‘Respondent No. 2’), order dated July 12, 2022 passed by the Assistant Commissioner, State Tax, Sector – 5, Agra (hereinafter referred to as the ‘Respondent No. 3’), and the order dated November 24, 2022 passed by the first appellate authority. Vide order dated November 24, 2022, the appeal filed by the Petitioner was dismissed as time barred. 2. Facts of the instant case are briefly delineated below: (a) Petitioner was granted registration certificate under the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the UPGST Act’). (b) The aforesaid registration of the petitioner was cancelled by the Respondent No. 2 vide impugned order da....