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SINGH GROUP vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SAUMITRA DAYAL SINGH
Pet. Counsel
Shubham Agrawal
Anand Shankar Dubey
Res. Counsel
---

Petitioner / Applicant

SINGH GROUP
Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jul 28, 2022
Order No.

Writ Tax No. - 1004 of 2022

Citation

2022(7) TAXREPLY 6148
Original Order
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ORDER

1. Heard Sri Shubham Agrawal, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present writ petition has been filed against the order dated 31.03.2022 passed by the first appellate authority whereby the said authority rejected the appeal filed by the petitioner against the order dated 17.09.2021, cancelling the petitioner's registration under the Uttar Pradesh Goods & Services Tax Act, 2017 (hereinafter referred to as the 'Act'). The appeal was dismissed as time barred, treating the date of the order impugned therein to be 11.09.2019 whereas undisputedly, the date of filing the appeal by the petitioner is 18.09.2021. In absence of Tribunal being constituted, the writ petition has been entertained. 3. Learned counsel for the petitioner states, even if the date of the order cancelling the petitioner's registration is taken to be 11.09.2019 still the first appeal filed by the petitioner on 18.09.2021 was well within time. He ....

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