Allahabad High Court
M/S NANNA TRADERSversusSTATE OF U.P. AND ANOTHER
- Decided
Holding
The Court condoned the limitation period, permitting the petitioner to file the statutory appeal within two weeks and disposed of the writ petition.
Summary
M/s Nanna Traders filed a writ petition challenging an ex parte adjudication order dated 07.08.2024 passed under Section 74 of the Uttar Pradesh GST Act, 2017 for the FY 2022-23. 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. The Court, relying on a similar concession granted in the case of M/s Maa Gayatri Enterprises, allowed the petitioner a two‑week window from the date of the order to file the appeal, condoning the limitation period. The writ petition was disposed of, with a direction 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 74 of the UP GST Act can be condoned when the appellant was unaware of the ex parte adjudication order.
- Whether the High Court can dispose of the writ petition by directing the filing of the appeal within a specified short period.
- Whether the amount deposited by the petitioner can be adjusted against the required pre‑deposit of 10% of the disputed demand.
Legislation cited
Subjects
- GST
- Section 74
- ex parte adjudication
- limitation period
- condonation of delay
- appeal
- writ petition
- High Court
- Uttar Pradesh
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 3843 of 2026
M/S Nanna Traders
.....Petitioner(s)
Versus
State of U.P. and Another
.....Respondent(s)
Counsel for Petitioner(s) : Pooja Talwar
Counsel for Respondent(s) : C.S.C.
Court No. - 39
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Heard learned counsel for the petitioner and learned counsel for the revenue.
2. Present writ petition has been filed to challenge the ex parte adjudication order
dated 07.08.2024 passed by respondent no. 2 under Section 74 of the UP GST Act,
2017 (hereinafter referred to as the 'Act') for F.Y. 2022-23.
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 ex parte adjudication order dated 07.08.2024, 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 dated 11.09.2026 passed in M/s Maa Gayatri Inter
Prises Vs. State of Uttar Pradesh & Anr.; 2026:AHC:190551-DB, in similar
circumstances, on a fair concession made by the State, to allow statutory appeals to be
filed within a period of two weeks, 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. Accordingly, this writ petition is also 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 18, 2026
Abhilash
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
Digitally signed by :-
ABHILASH SINGH
High Court of Judicature at Allahabad
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