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SANSKAR ENTERPRISES vs. ADDITIONAL COMMISSIONER GRADE -2 AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
Pet. Counsel
Suyash Agarwal
Res. Counsel
C.s.c.

Petitioner / Applicant

SANSKAR ENTERPRISES
Respondent ADDITIONAL COMMISSIONER GRADE -2 AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date May 29, 2024
Order No.

Writ Tax No. - 754 of 2024

Citation

2024(5) TAXREPLY 9795
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ORDER

ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Suyash Agarwal, counsel appearing on behalf of the petitioner and Sri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated July 28, 2023 whereby the appeal filed by the petitioner under Section 107 of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act") was dismissed as time barred. 3. Mr. Agarwal, counsel appearing on behalf of the petitioner submits that the order under Section 129(3) of the Act was passed on August 19, 2022, and accordingly, the three months period for filing the appeal ended on November 18, 2022. He further submits that the petitioner has filed online form GST in APL 01 on December 9, 2022 which was within the one month period as provided by Section 107(4) of the Act. He further sub....

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