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SHANTI EAT UDYOG SURIR KALA TEHSIL MANT DISTRICT MATHURA vs. STATE OF U.P. AND 3 OTHERS
(Allahabad High Court)

Hon'ble Judges:

SAUMITRA DAYAL SINGH
Pet. Counsel
Digvijay Tiwari
Res. Counsel
C.s.c

Petitioner / Applicant

SHANTI EAT UDYOG SURIR KALA TEHSIL MANT DISTRICT MATHURA
Respondent STATE OF U.P. AND 3 OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jan 18, 2019
Order No.

Writ Tax No. - 1711 of 2018

Citation

2019(1) TAXREPLY 2452
Original Order
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ORDER

ORDER 1. Supplementary affidavit filed today is taken on record. 2. Admittedly, the period of limitation to file a first appeal under Section 107 of the U.P. Goods and Services Tax Rules, 2017 is three months and the period for which the delay may be condoned is thirty days from the expiry of normal period of limitation. Clearly, no application for condonation of delay may have been entertained by the appellate authority beyond a period of thirty days from the date of expiry of normal period of limitation (three months). 3. In the instant case, there is also no dispute as to the date of the communication order passed by the Assessing Authority which may be relevant for the purpose of start point of period of limitation to file an appeal. 4. Consequently and clearly the first appeal filed by the petitioner against the order dated 03.12.2018 was beyond the period for which delay may have been condoned, by about nine days. 5. In view of the decision of the Supreme C....

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