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SUMIT ENTERPRISES OFFICE AT BADEL NAWABGANJ BARABANKI vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA

Pet. Counsel

Anurag Mishra

Res. Counsel

C.s.c.

Petitioner / Applicant	SUMIT ENTERPRISES OFFICE AT BADEL NAWABGANJ BARABANKI
Respondent	STATE OF U.P. & OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Oct 9, 2023
Order No.	Writ Tax No. - 167 of 2023
Citation	2023(10) TAXREPLY 8055
Original Order
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ORDER
ORDER HON'BLE PANKAJ BHATIA,J. 1. Heard Shri Pranjal Shukla, learned counsel for the petitioner, learned Standing Counsel and perused the records produced by learned Standing Counsel in terms of the order passed by this Court on 03.10.2023. 2. By means of the present petition, the petitioner has challenged the order dated 29.03.2023 whereby the appeal preferred by the petitioner under Section 107 of GST Act was dismissed as being beyond limitation. The petitioner has also challenged the order dated 15.03.2022 passed by respondent no.3 whereby a demand has been created under Section of 74 of GST Act. 3. Submission of learned counsel for the petitioner is that the petitioner is a bonafide firm doing its business in accordance with law and had by mistake availed ITC but the same was not utilized. As the mistake was bonafide, the petitioner filed corrected return in the month of July, 2019. It is stated that despite the said, a notice was served un....