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SUNIL KUMAR SINGH vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

ALOK MATHUR
Pet. Counsel
Utkarsh Misra
Abhishek
Res. Counsel
C.s.c.

Petitioner / Applicant

SUNIL KUMAR SINGH

Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jul 2, 2024
Order No.

Writ Tax No. - 157 of 2024

Citation

2024(7) TAXREPLY 10099

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ORDER

ORDER HON'BLE ALOK MATHUR, J. 1. Heard Sri Utkarsh Mishra, learned counsel for the petitioner and learned Standing Counsel for the State respondent and perused the material available on record. 2. The instant writ tax is being entertained by this Court in view of the fact that GST Tribunal is not functional in the State of U.P. Pursuant to the Gazette notification of the Central Government being No. CG-DL-E-14092023-248743 dated 14.9.2023. 3. By means of the present writ petition the petitioner has assailed the order dated 21.08.2023 passed by the Assistant Commissioner, Sector 5, State Tax, Ayodhya, by which the registration of the petitioner has been cancelled as well as the order dated 29.05.2024 by which the appeal preferred by the petitioner has been dismissed by the respondent no.3 as barred by limitation as provided under section 107(4) of the UPGST Act (herein after referred to as the Act). 4. Learned counsel for the petitioner submits that registrati....

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