Allahabad High Court
M/S SAT GURU KRIPA AGENCYversusSTATE OF UP AND ANOTHER
- Decided
Holding
The Court disposed of the writ petition, granting the petitioner a two‑week period to file the statutory appeal without limitation objection.
Summary
The petitioner, M/s Sat Guru Kripa Agency, filed a writ petition challenging an ex parte order dated 11.11.2025 that cancelled its registration under the Uttar Pradesh GST Act, 2017. 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, noting a similar concession granted in M/s Maa Gayatri Inter Prises v. State of Uttar Pradesh & Anr., allowed the petitioner a two‑week window to file the appeal without raising a limitation objection. The writ petition was disposed of, with directions that any deposit made against the disputed demand could be adjusted against a required pre‑deposit of 10% of the disputed amount.
Issues considered
- Whether the limitation period for filing an appeal against the cancellation of GST registration can be condoned when the petitioner was unaware of the ex parte order.
- Whether the court can grant a concession allowing the appeal to be filed within a two‑week period despite the expiry of the limitation period.
Legislation cited
Subjects
- GST registration
- cancellation
- limitation period
- appeal
- ex parte order
- writ petition
- condonation
- statutory remedy
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 4014 of 2026
M/S Sat Guru Kripa Agency
.....Petitioner(s)
Versus
State of U.P. and Another
.....Respondent(s)
Counsel for Petitioner(s) : Noor Alam, Raja Sahani
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 order dated 11.11.2025
passed by respondent no. 2, whereby the petitioner's registration granted under the UP
GST Act, 2017 has been cancelled.
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 order dated 11.11.2025, 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.
October 1, 2026
Abhilash
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
Digitally signed by :-
ABHILASH SINGH
High Court of Judicature at Allahabad
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