Allahabad High Court
M/S SAURABH ENTERPRISESversusSTATE OF U.P. AND ANOTHER
- Decided
Holding
The Court permitted the petitioner to file the statutory appeal within two weeks from the order, without raising any limitation objection.
Summary
M/s Saurabh Enterprises filed a writ petition challenging an order dated 18‑12‑2023 issued by the State under Section 73 of the Uttar Pradesh GST Act, 2017 for the FY 2017‑18. The petitioner argued that it was unaware of the order and therefore could not file the statutory appeal within the prescribed limitation period, which had now expired. The State contended that the petitioner had a statutory remedy of appeal and raised a preliminary objection on that ground. The Court, noting a similar concession granted in Writ Tax No. 2889 of 2026 where the State allowed a two‑week window to file an appeal, ordered that the petitioner may file its appeal within two weeks from the date of this order without any limitation objection. The Court further directed that any amount already deposited against the disputed demand could be adjusted against the required 10 % pre‑deposit. Consequently, the writ petition was disposed with the direction to pursue the appeal within the stipulated period.
Issues considered
- Whether the limitation period for filing an appeal under Section 73 of the UP GST Act, 2017 can be condoned due to the petitioner's lack of knowledge of the order.
- Whether the High Court can prescribe a specific time‑frame for filing the appeal and bar limitation objections.
- Whether the amount deposited against the disputed demand can be adjusted against the required pre‑deposit.
Legislation cited
- U.P. GST Act, 2017 — s. 73
Subjects
- GST
- Section 73
- limitation
- appeal
- condonation
- pre‑deposit
- writ petition
- U.P. GST Act
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 3727 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
18.12.2023 passed by respondent no. 2 under Section 73 of the UP GST Act,
2017 (hereinafter referred to as the 'Act') for Financial Year 2017-2018.
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 18.12.2023, 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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