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HARISH SHARMA vs. STATE OF U.P. THRU. SECY. TAX & REGISTRATION LUCKNOW & ORS.
(Allahabad High Court)

Hon'ble Judges:

MUNISHWAR NATH BHANDARI
VIKAS KUNVAR SRIVASTAV
Pet. Counsel
Yogesh Chandra Srivastava
Sameer Gupta
Res. Counsel
C.s.c

Petitioner / Applicant

HARISH SHARMA

Respondent STATE OF U.P. THRU. SECY. TAX & REGISTRATION LUCKNOW & ORS.
Court Allahabad High Court
State

Uttar Pradesh

Date Jan 2, 2020
Order No.

MISC. BENCH No. - 1489 of 2019

Citation

2020(1) TAXREPLY 1444

Original Order
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ORDER

ORDER This writ petition has been filed to challenge the order dated 07.01.2019 passed under Section 130 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as, the Act of 2017). It is apart from the detention order dated 01.12.2018. The petitioner is having remedy of appeal under Section 107 of the Act of 2017 but without availing it, this writ petition has been filed. It is more so when questions of facts are involved which cannot be addressed by this Court while exercising jurisdiction under Article 226 of the Constitution of India. In view of the above, the writ petition is dismissed, however with a liberty to the petitioner to avail the remedy of appeal provided under Section 107 of the Act of 2017. The petitioner would make an application for condonation of delay, as he was bonafidely pursuing this petition. In case, an appeal along with an application for condonation of delay is filed, the Appellate Authority is directed to dec....

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