Allahabad High Court
M/S KAKA STORESversusSTATE OF U.P. AND ANOTHER
- Decided
Holding
The writ petition is disposed, directing the petitioner to file the statutory appeal within two weeks, and the appeal will be entertained on its merits without any limitation objection.
Summary
M/s Kaka Stores filed a writ petition challenging an ex parte adjudication order dated 08‑04‑2024 passed under Section 73 of the Uttar Pradesh GST Act, 2017 for FY 2018‑19. The petitioner claimed 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 argued that the petitioner had a statutory remedy of appeal, raising a preliminary objection. The Court noted a recent order in M/s Maa Gayatri Enterprises v. State of Uttar Pradesh & Anr. (2026:AHC:190551‑DB) where a similar concession was granted, allowing a two‑week window to file the appeal. Accordingly, the Court disposed of the writ petition, directing the petitioner to file its appeal within two weeks, and the appeal will be heard on its merits without any limitation objection. Any deposit made against the disputed demand may be adjusted against a required 10% pre‑deposit.
Issues considered
- Whether the petitioner can be permitted to file a statutory appeal despite the limitation period having expired
- Whether the High Court can condone the limitation period based on a concession granted in a similar case
Legislation cited
Subjects
- GST
- limitation period
- statutory appeal
- ex parte adjudication
- writ petition
- High Court
- Uttar Pradesh GST Act
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 3986 of 2026
M/S Kaka Stores
.....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 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 08.04.2024 passed by respondent no. 2 under Section 73 of the UPGST Act,
2017 for F.Y. 2018-19.
3. At the outset, preliminary objection has been raised by learned 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 08.04.2024 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 29, 2026
Prakhar
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
Digitally signed by :-
PRAKHAR SRIVASTAVA
High Court of Judicature at Allahabad
Checking your session…