Allahabad High Court
M/S BHARAT ENTERPRISESversusSTATE OF UTTAR PRADESH 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 Bharat Enterprises filed a writ petition challenging an ex parte adjudication order dated 29‑04‑2024 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 and raised a preliminary objection. The Court, relying on a recent decision in M/s Maa Gayatri Inter Prises v. State of Uttar Pradesh (2026:AHC:190551‑DB) where a similar concession was granted, allowed the petitioner a two‑week window to file the appeal without limitation objections. The writ petition was disposed of, with a direction that any deposit made against the disputed demand may be adjusted against the required 10% pre‑deposit for the appeal.
Issues considered
- Whether the limitation period for filing an appeal under Section 73 of the UP GST Act can be condoned when the taxpayer was unaware of the ex parte adjudication order.
- Whether a precedent of granting a two‑week concession in a similar case can be applied to the present petition.
Legislation cited
Subjects
- GST
- ex parte adjudication
- limitation period
- appeal
- condonation
- High Court
- writ petition
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 4015 of 2026
M/S Bharat Enterprises
.....Petitioner(s)
Versus
State Of Uttar Pradesh And Another
.....Respondent(s)
Counsel for Petitioner(s) : Lokesh Mittal, Vishnu Kesarwani
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 29.04.2024 passed by respondent no. 2 under Section 73 of the UP GST Act,
2017 for F.Y. 2018-19.
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 29.04.2024, 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.
October 1, 2026
Abhilash
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
Digitally signed by :-
ABHILASH SINGH
High Court of Judicature at Allahabad
Checking your session…