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LARI ALMIRA HOUSE vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA, J.
Pet. Counsel
Aloke Kumar
Res. Counsel
C.s.c.

Petitioner / Applicant

LARI ALMIRA HOUSE
Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 12, 2023
Order No.

Writ Tax No. - 1569 of 2022, 1570 of 2022

Citation

2023(4) TAXREPLY 7238
Original Order
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ORDER

ORDER HON'BLE PANKAJ BHATIA, J. 1. Both the writ petitions are common in terms of the content and relate to the same assessee although for different years, as such, the same are being decided by means of this common order. For the sake of brevity, the facts of Writ Tax No.1570 of 2022 are being referred to. 2. Both the writ petitions have been filed challenging the order dated 24.01.2022 passed in exercise of the power under Section 74 of the U.P. G.S.T. Act against the petitioner as well as the order dated 30.09.2022 passed by the first appellate authority whereby the appeal was dismissed as beyond limitation. 3. The contention of the counsel for the petitioner is that the appellate authority has erred in dismissing the delay condonation application, however he argues that in the event, this Court finds that the appellate court had rightly dismissed the application for extension of period of limitation, this Court should hear the matter in respect of challenge t....

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