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RAM PLY PRODUCT vs. ADDL. COMMISSIONER GRADE 2 APPEAL STATE TAX SITAPUR & OTHERS
(Allahabad High Court)

Hon'ble Judges:

DINESH KUMAR SINGH, J.
Pet. Counsel
Alok Singh
Res. Counsel
C.s.c.

Petitioner / Applicant

RAM PLY PRODUCT
Respondent ADDL. COMMISSIONER GRADE 2 APPEAL STATE TAX SITAPUR & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 21, 2023
Order No.

Writ Tax No. - 96 of 2023

Citation

2023(4) TAXREPLY 7355
Original Order
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ORDER

ORDER HON'BLE DINESH KUMAR SINGH, J. 1. Heard Mr. Suyash Agarwal along with Mr. Alok Singh, Advocates for the petitioner, as well as Mr. Sanjay Shareen, learned Additional Chief Standing Counsel, for respondents-State Authorities. 2. This petition under Article 226 of the Constitution of India has been filed, seeking setting-aside of the order dated 27.02.2023 passed by the Additional Commissioner Grade-2 (Appeal) Sitapur in Appeal No.112 of 2022 for the year 2021-22 (tax period October and November 2021) (Annexure-7) . 3. Vide the impugned order the appeal instituted by the petitioner was dismissed on the ground that it was beyond maximum period, as prescribed under the statute i.e. four months. The prescribed authority had confirmed the demand of Rs. 49.74 Lakhs vide order dated 07.06.2022. The appellate authority has computed four months as each month would be of 30 days. 4. Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 (for short "....

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