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PATEL BEEJ BHANDAR vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL

Pet. Counsel

Ajay Kumar Yadav

Arti Singh

Res. Counsel

C.s.c.

Petitioner / Applicant	PATEL BEEJ BHANDAR
Respondent	STATE OF U.P. AND ANOTHER
Court	Allahabad High Court
State	Uttar Pradesh
Date	Sep 11, 2024
Order No.	Writ Tax No. - 1299 of 2024
Citation	2024(9) TAXREPLY 10926
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ORDER
ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard learned counsel for the petitioner and Sri Ravi Shankar Pandey, learned Additional Chief Standing for the State-respondents. 2. By means of instant writ petition, the petitioner has assailed the order dated 27.03.2024 passed by Additional Commissioner- Grade-2, Etawah in contravention of Rule 108 of UPGST/CGST Rule. 3. Learned counsel for the petitioner submits that by the impugned order dated 27.03.2024, the appeal of the petitioner was rejected on the ground that the same was barred by limitation, as the self attested copy of the order was not made available within time fixed as per Rule 108 of UPGST/CGST Rule. 4. He further submits that the proper officer passed an order on 14.10.2022, against which an appeal was filed on 11.01.2023 along with the certified copy of the order dated 27.03.2024. 5. In support of his submission, he has placed reliance upon the Notification No.26 of 2022, dated 26.12.2022 and refers....