BABA IRON SCRAP COMPANYversusASSISTANT COMMISSIONER, CGST AND 2 OTHERS

         HIGH COURT OF JUDICATURE AT ALLAHABAD
                        WRIT TAX No. - 2423 of 2026

Baba Iron Scrap Company
                                                             .....Petitioner(s)
                                   Versus

Assistant Commissioner, Cgst And 2 Others
                                                           .....Respondent(s)

Counsel for Petitioner(s)       : Sumeet Mishra, Suyash Agarwal
Counsel for Respondent(s)       : A.S.G.I., Dhananjay Awasthi, Saumitra
                                  Singh

Court No. - 3
                HON'BLE SAUMITRA DAYAL SINGH, J.
                HON'BLE SWARUPAMA CHATURVEDI, J.

1. Heard Shri Suyash Agarwal, learned counsel for the petitioner and Shri
Amit Mahajan, learned counsel for the revenue.

2. Challenge has been raised to the adjudication order 31.10.2025 passed
in the case of the petitioner under section 73 of the CGST Act, 2017 for
tax period June, 2021 to March, 2022.

3. At the outset, learned counsel for the revenue has raised preliminary
objection that the petitioner has efficacious alternative remedy of appeal
available against the impugned order.

4. On the other hand, learned counsel for the petitioner contends that the
remedy of appeal has been lost for reasons beyond control of the
petitioner. She, a lady was attending to the serious ailments suffered by
her husband who was practically in an intensive medical care. Such fact
has been stated in paragraph 28 of the writ petition. Thus, it has been
contended, in view of the harsh time line prescribed under the Act,
petitioner has been disabled from filing appeal, after lapse of 120 days
from the date of uploading of the impugned order as also from the date of
other service.

5. In such facts, on query, learned counsel for the revenue fairly states that
solely in view of unavoidable circumstances faced by the petitioner, the
revenue may not object to allow the petitioner to file the appeal within a
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                                    reasonable time as may be provided by the Court.

                                    6. In view of such fair stand taken by the learned counsel for the revenue,
                                    we sustain the preliminary objection such that, writ petition is disposed
                                    of, leaving it open to the petitioner to avail statutory remedy of appeal. If
                                    such appeal is filed within a period of two weeks' from today, the same
                                    may be entertained without raising any objection as to limitation.

                                    7. As to the requirement of pre-deposit, any amount that may have been
                                    deposited against DRC 03 may be adjusted.



                                                     (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
                                    May 6, 2026
                                    Bhanu




Digitally signed by :-
BHANU PRATAP KUSHWAHA
High Court of Judicature at Allahabad