Allahabad High Court
M/S AIR EXPERT INDIAversusSTATE OF UTTAR PRADESH AND ANOTHER
- Decided
Holding
The writ petition is dismissed as withdrawn, with liberty granted to the petitioner to file an appeal within two weeks, which will be entertained on merits without limitation objections.
Summary
The petitioner, M/s Air Expert India, filed a writ petition challenging the orders dated 29 October 2025 issued by the Assistant Commissioner, State Tax Jurisdiction Sector‑4, which allegedly denied its right to appeal under Section 107 of the GST Act. The petition sought a certiorari to quash the impugned orders and a mandamus directing the respondents to permit the filing of an appeal. The Court noted a recent decision in Ms/S Sky Texpros Private Ltd. v. State of Uttar Pradesh (2026:AHC:189230‑DB) where the Commissioner was directed to issue administrative instructions allowing appeals even where electronic records showed nil demand. The State did not oppose the petitioner's request for liberty to file an appeal. Consequently, the Court dismissed the writ petition as withdrawn, granting the petitioner liberty to file an appeal within two weeks, which may be entertained on merits without limitation objections.
Issues considered
- Whether the orders dated 29‑10‑2025 issued by the Assistant Commissioner are liable to be quashed by certiorari.
- Whether a writ of mandamus can be issued directing the respondents to allow the petitioner to file an appeal under Section 107 of the GST Act.
- Whether the limitation period bars the filing of such an appeal.
Legislation cited
Subjects
- GST
- Section 107
- certiorari
- mandamus
- appeal
- limitation
- High Court of Allahabad
- administrative instruction
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 3821 of 2026
M/S Air Expert India
.....Petitioner(s)
Versus
State Of Uttar Pradesh And Another
.....Respondent(s)
Counsel for Petitioner(s) : Dheeraj Dwivedi, Pranjal Shukla
Counsel for Respondent(s) : C.S.C.
Court No. - 39
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Heard Sri Dheeraj Dwivedi, learned counsel for the petitioner and Sri
Arvind Kumar Mishra, learned Standing Counsel for the State.
2. Present petition has been filed for the following relief:
i) issue a writ or direction or pass an order in the nature of Certiorari
quashing the impugned Order in MOV-09 dated notice in DRC-01/Form
GST MOV-07 dated 29.10.2025 and the impugned order issued in GST
Form GST MOV-09 dated 29.10.2025 issued passed by the Office of
Assistant Commissioner, State Tax Jurisdiction Sector-4 (Mobile Squad
6), Ghaziabad Uttar Pradesh the respondent no. 2, (Annexure No. 7 & 10
to the writ petition);
ii) issue a writ of mandamus directing the respondents to allow the
petitioner to file an appeal against the order dated 29.10.2025 under
Section 107 of the GST Act;
4. On the last date i.e. 16.09.2026, we have passed below quoted order:-
"1. Presently, in view of the order passed in Ms/S Sky Texpros Private
Ltd vs. State of Uttar Pradesh and 2 Others, 2026:AHC:189230-DB, it
has been noticed that the Commissioner issued necessary administrative
instructions to allow for such appeals to be filed, even in cases where the
electronic records show nil demand.
WTAX No. 3821 of 2026
2
2. Learned counsel for the petitioner may obtain fresh instructions and
file necessary affidavit, if required, to establish that despite resorting to
such measures, the petitioner is not being permitted to file the appeal.
3. Put up as fresh on 30.09.2026."
5. Today, learned counsel for the petitioner states that the petitioner may
be permitted to file an appeal.
6. Prayer made is not opposed by learned Standing Counsel for the State.
7. The writ petition is, accordingly, dismissed as withdrawn, with liberty
to file an appeal.
8. If such appeal is filed within a period of two weeks from today, the
same may be entertained on merits without raising any objection 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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