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SUNIL ENTERPRISES vs. COMMISSIONER COMMERCIAL TAX & OTHERS
(Allahabad High Court)

Hon'ble Judges:

SAUMITRA DAYAL SINGH
RAJENDRA KUMAR
Pet. Counsel
Ajay Kumar Yadav
Res. Counsel
C.s.c.

Petitioner / Applicant

SUNIL ENTERPRISES

Respondent COMMISSIONER COMMERCIAL TAX & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date May 29, 2023
Order No.

Writ Tax No. - 730 of 2023

Citation

2023(5) TAXREPLY 7554
Original Order
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ORDER

ORDER 1. Heard Sri Ajay Kumar Yadav learned counsel for the petitioner and Sri Ankur Agarwal learned Standing Counsel. 2. Challenge has been raised to the adjudication order dated 31.5.2021 passed by the Deputy Commissioner, State Tax, Sector-10 Prayagraj with reference to ZD0904210095997 against the petitioner. 3. In the first place, the above order was appealable. Then, period of limitation to file that appeal has epxired. 4. Despite the above two objection raised by the learned Standing Counsel, there is something more fundamental and critical both to the rights of the petitioner as also to the general scheme of the U.P. GST Act, 2017 and its implementation that commends us to entertain this petition. 5. Upon hearing learned counsel for parties, it is undisputed that the first notice of the above SCN/Statement reference issued to the petitioner is dated 03.4.2021. The impugned order has been passed on 31.5.2021 whereas again undisputedly last notice issued to ....

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