Allahabad High Court
M/S VIMAL PLAST INDIA (P) LIMITEDversusSTATE OF U.P. AND ANOTHER
- Decided
Holding
The Court held that the petitioner may file the statutory appeal within two weeks from the order and the appeal will be entertained on its merits without any limitation objection.
Summary
M/s Vimal Plast India (P) Ltd filed a writ petition challenging an ex parte adjudication order dated 21‑12‑2023 passed under Section 73 of the Uttar Pradesh GST Act, 2017 for FY 2017‑18. The petitioner claimed it was unaware of the order and therefore could not file a statutory appeal within the prescribed limitation period, which had now expired. The State argued that the petitioner had a statutory remedy of appeal and raised a preliminary objection. The Court, relying on a similar concession granted in M/s Maa Gayatri Inter Prises v. State of Uttar Pradesh & Anr. (2026:AHC:190551‑DB), allowed the petitioner a two‑week window to file the appeal without limitation objections. The petition was disposed, directing the petitioner to file the appeal within two weeks and permitting adjustment of any pre‑deposited amount against the required 10% pre‑deposit.
Issues considered
- Whether the petitioner can be permitted to file a statutory appeal despite the lapse of the limitation period due to lack of knowledge of the ex parte adjudication order.
- Whether the High Court can grant a concession of a two‑week period for filing the appeal, following precedent.
Legislation cited
- Uttar Pradesh GST Act, 2017 — s. 73
Subjects
- GST
- Section 73
- ex parte adjudication
- limitation period
- statutory appeal
- writ petition
- High Court
- concession
- pre‑deposit
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 3993 of 2026
M/S Vimal Plast India (P) Limited
.....Petitioner(s)
Versus
State of U.P. and Another
.....Respondent(s)
Counsel for Petitioner(s) : Shubham Agrawal
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 21.12.2023 passed by respondent no. 2 under Section 73 of the UP GST Act,
2017 for F.Y. 2017-18.
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 21.12.2023, 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 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 30, 2026
Abhilash
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
Digitally signed by :-
ABHILASH SINGH
High Court of Judicature at Allahabad
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