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UMAIR TRADERS vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Ravindra Kumar Rastogi
Shashi Ranjan Srivastava
Res. Counsel
C.s.c.
Ravi Shankar Pandey.

Petitioner / Applicant

UMAIR TRADERS

Respondent STATE OF UP AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 12, 2024
Order No.

Writ Tax No. - 749 of 2024 With 752 of 2024

Citation

2024(9) TAXREPLY 10979

Original Order
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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Shri Shiv Avtar Sharma, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned ACSC for the State – respondents. 2. Since the issues involved in these writ petitions are similar, therefore, the same are being decided by the common order with the consent of the parties. Writ Tax No. 749 of 2024 is taken as a leading case for deciding the controversy involved in these writ petitions. WRIT TAX No. - 749 of 2024 3. The instant writ petition has been filed challenging the impugned order dated 20.07.2023 passed by the Assistant Commissioner, Sector – 2, Dhampur, Bijnor as well as the impugned order dated 22.02.2024 passed by the Additional Commissioner, Grade – 2, Appeals, Bijnor; whereby, the appeal of the petitioner has been dismissed on the ground of limitation. 4. Learned counsel for the petitioner submits that the petitioner is a dealer duly registered under t....

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