Allahabad High Court
SANJAY AGRAWALversusSTATE OF UP AND ANOTHER
- Decided
Holding
The court declined to interfere with the order and directed the petitioner to file an appeal within two weeks.
Summary
The petitioner, Sanjay Agrawal, challenged an order dated 07.05.2026 passed under Section 74 of the Uttar Pradesh Goods and Services Tax (UPGST) Act, 2017, before the Allahabad High Court. The court examined whether it could interfere with the order on its merits and considered the limitation period for filing an appeal. The judges held that there was no sufficient ground to interfere with the order at the writ stage and directed the petitioner to pursue the statutory remedy of appeal. They allowed a two‑week period for filing the appeal, stating that the appeal could be decided on merits thereafter. Consequently, the writ petition was disposed of, subject to the petitioner filing the appeal within the stipulated time.
Issues considered
- Whether the High Court can interfere with the order passed under Section 74 of the UPGST Act, 2017 on merits in a writ petition
- Whether the petitioner's appeal is barred by limitation
Legislation cited
Subjects
- writ petition
- tax
- UPGST Act
- Section 74
- limitation
- appeal
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 3636 of 2026
Sanjay Agrawal
.....Petitioner(s)
Versus
State of U.P. and Another
.....Respondent(s)
Counsel for Petitioner(s) : Rahul Verma
Counsel for Respondent(s) : C.S.C.
Court No. - 39
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Having heard Sri Rahul Verma, learned counsel for the petitioner and Sri
Arvind Kumar Mishra, learned Standing Counsel for the State, we find no
good ground to interfere on merits - with the order dated 07.05.2026 passed
under Section 74 of the UPGST Act, 2017.
2. All merit issues may be raised before the appeal forum. As to the
limitation of appeal, on query being made, learned Standing Counsel would
submit as in other matters, so here, the revenue would have no objection if
the petitioner may file his appeal, within a period of two weeks.
3. Accordingly, the present writ petition is disposed of with the observation,
subject to the petitioner availing statutory remedy of appeal within a period
of two weeks from today, the same may be dealt with on merits, without
raising any objection as to limitation.
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
September 30, 2026
#Vikram/-
Digitally signed by :-
VIKRAM GUPTA
High Court of Judicature at Allahabad
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