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MANOJ STEEL TRADERS vs. STATE OF U.P. AND 2 OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL, J.

Pet. Counsel

Suyash Agarwal

Res. Counsel

C.s.c.

Petitioner / Applicant	MANOJ STEEL TRADERS
Respondent	STATE OF U.P. AND 2 OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Aug 23, 2023
Order No.	Writ Tax No. - 391 of 2021
Citation	2023(8) TAXREPLY 7770
Original Order
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ORDER
ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Shri Suyash Agarwal, learned counsel for the petitioner and learned ACSC for the State - respondent. 2. The present writ petition is being entertained in view of the fact that no GST Tribunal has been constituted in the State of U.P. 3. The present writ petition has been filed challenging the order dated 23.02.2021 passed by the Additional Commissioner, Grade - 2 (Appeals - 4), Ghaziabad by which the appeal of the petitioner has been dismissed on the ground of limitation. 4. The brief facts of the case are that the petitioner is a registered dealer and deals with the business of iron & steel. On 18.03.2018, while the goods were transported, the respondent no. 3 intercepted the goods and found that e-way bill - 01 was not available with documents and consequently detained the goods and a notice was issued under section 129(3) of the UPGST Act directing the petitioner to deposit the tax & pen....