Allahabad High Court
M/S RAHUL CONSTRUCTIONversusSTATE OF U.P. AND ANOTHER
- Decided
Holding
The Court held that the petitioner may file the statutory appeal within two weeks, and the writ petition is disposed.
Summary
M/s Rahul Construction filed a writ petition challenging an ex‑parte adjudication order dated 23‑03‑2026 passed under Section 74 of the Uttar Pradesh GST Act, 2017 for FY 2019‑20. The petitioner argued that it could not appeal within the prescribed limitation due to lack of knowledge of the order, while the State contended that a statutory appeal remedy existed. The Court noted a prior decision (Maa Gayatri Inter Prises v. State of U.P.) where a concession was granted to file an appeal within two weeks despite the limitation. Relying on that precedent, the Court allowed a similar concession, directing the petitioner to file the appeal within two weeks and disposing of the writ petition. Any deposit made against the disputed demand may be adjusted against a required 10% pre‑deposit.
Issues considered
- Whether the limitation period for filing an appeal against the ex‑parte adjudication order can be condoned.
- Whether the petitioner may be permitted to file the statutory appeal within a two‑week period despite the lapse of the prescribed limitation.
Legislation cited
- Uttar Pradesh GST Act, 2017 — s. 74
Subjects
- GST
- Section 74
- ex‑parte adjudication
- appeal limitation
- condonation of delay
- High Court of Allahabad
- writ petition
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 3983 of 2026
M/S Rahul Construction
.....Petitioner(s)
Versus
State of U.P. and Another
.....Respondent(s)
Counsel for Petitioner(s) : Ayush Kumar Mishra
Counsel for Respondent(s) : C.S.C.
Court No. - 39
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Heard Shri Ayush Kumar Mishra, learned counsel for the petitioner and
Shri Arvind Mishra, learned Additional Chief Standing Counsel for the
State.
2. Present writ petition has been filed to challenge the ex-parte
Adjudication Order dated 23.03.2026 passed by respondent no. 2 under
Section 74 of the UP GST Act, 2017 (hereinafter referred to as the 'Act')
for Financial Year 2019-2020.
3. At the outset, preliminary objection has been raised by learned
Additional Chief Standing Counsel that the petitioner has available
statutory remedy of appeal.
4. On the other hand, learned counsel for the petitioner states that owing
to lack of knowledge about the order dated 23.03.2026, 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 in Maa Gayatri Inter Prises vs. State of Uttar
Pradesh and another, (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
WTAX No. 3983 of 2026
2
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.
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
September 29, 2026
S.A.
Digitally signed by :-
SALMAN AHMAD
High Court of Judicature at Allahabad
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