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BUDDHA RESORTS PRIVATE LIMITED vs. CHIEF COMMISSIONER OF GOODS AND SERVICES TAX (GST) LKO. ZONE AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

RAJAN ROY
MANISH KUMAR
Pet. Counsel
Onkar Pandey
Arjun Gupta
Res. Counsel
C.s.c.

Petitioner / Applicant

BUDDHA RESORTS PRIVATE LIMITED

Respondent CHIEF COMMISSIONER OF GOODS AND SERVICES TAX (GST) LKO. ZONE AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Jan 22, 2025
Order No.

Writ Tax No. - 381 of 2024

Citation

2025(1) TAXREPLY 12296
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ORDER

ORDER 1. Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State. 2. By means of this writ petition the petitioner has challenged revisional order passed by the Revisional Authority under Section 108 of U.P. Goods and Services Tax Act, 2017. 3. The contention of the petitioner's counsel is that the revision of the petitioner has been dismissed firstly on merits and then as not maintainable. The submission is that the revision was maintainable in view of the language used in Section 108 of the Act, 2017. He has taken us through Sub-section 2 of Section 108, especially, clause 1 thereof which says that Revisional Authority shall not exercise any power under sub-section (1), if—(a) the order has been subject to an appeal under section 107 or section 112 or section 117 or section 118; or (b) the period specified under sub-section (2) of section 107 has not yet expired or more than three years have expired ....

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