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VIJAY MEDICAL STORE vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SAUMITRA DAYAL SINGH
Pet. Counsel
Mukesh Kumar
Res. Counsel
C.s.c.

Petitioner / Applicant

VIJAY MEDICAL STORE
Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Mar 15, 2021
Order No.

Writ Tax No. - 192 of 2021

Citation

2021(3) TAXREPLY 3961
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ORDER

1. Present writ petition is directed against the order dated 14.09.2020 passed by the Additional Commissioner, Grade-II (Appeal), Commercial Tax, Aligarh. By that order, the said appeal authority has dismissed the petitioner's appeal filed under Section 129(3) of the Uttar Pradesh Goods & Services Tax Act, 2017 (hereinafter referred to as the 'Act') as time barred. 2. Undisputedly, the appeal was filed with a delay of 14 months and 3 days. The delay was sought to be explained on account of illness of the petitioner. Perusal of Section-107(2) read with Section 107(4) of the Act reveals that against the order passed by the Assistant Commissioner, Trade Tax Mobile Squad, Etah dated 29.12.2018, the appeal could have been filed within three months from the date of communication. The delay, if any, in filing such appeal could be condoned under Section 107(4) of the Act which provides that the delay not exceeding one month beyond the period of three months may be condon....

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