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M/S SPICE DIGITAL LTD. vs. STATE OF U.P. AND 4 OTHERS
(Allahabad High Court)

Hon'ble Judges:

SIDDHARTHA VARMA
Pet. Counsel
Praveen Kumar Mishra
Res. Counsel
Na

Petitioner / Applicant

M/S SPICE DIGITAL LTD.
Respondent STATE OF U.P. AND 4 OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jul 13, 2020
Order No.

Writ Tax No. - 384 of 2020

Citation

2020(7) TAXREPLY 2653
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ORDER

Heard learned counsel for the petitioner, Sri Jagdish Mishra learned Standing Counsel for the State and Sri Dinesh Varun for the respondent no. 5. The petitioner has preferred the instant petition under Article 226 of the Constitution challenging the order dated 26.9.2019 passed in Appeal No.17/2019 by the respondent no.3 under Section 129 (3) of the U.P. G.S.T. Act and C.G.S.T. Act, 2017/ Section 20 of the IGST Act, 2017. It is not disputed that the impugned order is appealable under Section 112 of the C.G.S.T. Act, 2017. The appeal is to be filed within 90 days from the date on which the order sought to be appealed is communicated to the person preferring the appeal. The instant petition has been filed bye-passing the remedy of appeal under Section 112 of the Act on the ground that the appellate tribunal has not been constituted till date. It has been pointed out by learned standing counsel that the Government, having regard to the difficulty faced by the assessees....

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