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ENKAY POLYMERS vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF

Pet. Counsel

Praveen Kumar

Res. Counsel

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Petitioner / Applicant	ENKAY POLYMERS
Respondent	STATE OF U.P. AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	May 16, 2024
Order No.	Writ Tax No. - 1155 of 2023
Citation	2024(5) TAXREPLY 9666
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ORDER
ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Praveen Kumar, learned counsel appearing on behalf of the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel appearing on behalf of the respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated July 03, 2023 passed by the respondent No.2/Additional Commissioner, Grade-2 (Appeal)-IV, State Tax Ghaziabad rejecting the appeal filed by the petitioner on the ground that the same were time barred, as the self-certified copy of the decision or order was not made available within time as per proviso to Rule 108 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as "the Rules"). 3. Learned counsel appearing on behalf of the petitioner has referred to Rule 108 of the Rules to indicate that when the appeal is filed electronically and uploaded on the common portal in FORM GST APL-0....