Allahabad High Court
M/S SAURABH ENTERPRISESversusSTATE OF U.P. AND ANOTHER
- Decided
Holding
The petition is disposed, granting the petitioner a two‑week period to file the appeal and directing that the appeal be heard on its merits without raising a limitation objection.
Summary
The petition filed by M/s Saurabh Enterprises challenged an order dated 27‑02‑2025 issued by the State under Section 73 of the Uttar Pradesh GST Act, 2017 for the FY 2020‑21, contending that it was unaware of the order and therefore could not file the statutorily prescribed appeal within the limitation period. The State argued that the petitioner had a statutory remedy of appeal and that the limitation period could not be extended. The Court noted a recent order in Writ Tax No. 2889 of 2026 where, on the State’s confession, the Court allowed a similar concession of a two‑week period to file the appeal. Relying on that precedent, the Court disposed of the present petition, directing that the petitioner may file the appeal within two weeks from the date of the order and that the appeal will be heard on its merits without any limitation objection. The Court also ordered that any amount already deposited may be adjusted against the required 10 % pre‑deposit of the disputed demand.
Issues considered
- Whether the limitation period for filing an appeal under Section 73 of the UP GST Act, 2017 can be condoned in view of the petitioner's lack of knowledge of the order
- Whether the High Court can grant a two‑week extension for filing the appeal based on a similar concession in another writ
Legislation cited
- U.P. GST Act, 2017 — s. 73
Subjects
- GST
- U.P. GST Act 2017
- Section 73
- appeal limitation
- writ petition
- pre‑deposit
- tax demand
- High Court of Allahabad
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 3726 of 2026
M/S Saurabh Enterprises
.....Petitioner(s)
Versus
State of U.P. and Another
.....Respondent(s)
Counsel for Petitioner(s) : Akhilesh Kumar Yadav
Counsel for Respondent(s) : C.S.C.
Court No. - 39
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Heard Shri Akhilesh Kumar Yadav, learned counsel for the petitioner and
Shri Rishi Kumar, learned Additional Chief Standing Counsel for the State.
2. Present writ petition has been filed to challenge the order dated
27.02.2025 passed by respondent no. 2 under Section 73 of the UP GST Act,
2017 (hereinafter referred to as the 'Act') for Financial Year 2020-2021.
3. At the outset, preliminary objection has been raised by learned Additional
Chief Standing Counsel that the petitioner has statutory remedy of appeal.
4. On the other hand, learned counsel for the petitioner states that owing to
lack of knowledge of the order dated 27.02.2025, the petitioner could not
avail its statutory remedy of appeal, within limitation. At present the
petitioner is disabled from filing appeal as the maximum period for which
delay may be condoned, has expired.
5. By a separate order passed today in Writ Tax No. 2889 of 2026, in similar
circumstances, on a fair confession made by the State, to allow statutory
appeals to be filed within a period of two weeks from today, that writ
petition has been disposed of.
6. In view of similar concession made in the present facts, no further
adjudication is required in the facts of this case. The 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 said appeal
may be entertained on its own merits without raising any objection as to
limitation, keeping in mind the stand of the State, noticed above.
7. Any amount that may have been deposited against the disputed demand
may be adjusted against the requirement to make pre deposit of 10% of the
disputed demand of tax, penalty etc.
September 11,
2026
Bhanu (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
Digitally signed by :-
BHANU PRATAP KUSHWAHA
High Court of Judicature at Allahabad
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