Allahabad High Court
M/S NK TRADERSversusSTATE OF U.P. AND ANOTHER
- Decided
Holding
The Court allowed the petitioner to file the appeal within two weeks from the order, disposing the writ petition.
Summary
M/s Nk Traders filed a writ petition in the Allahabad High Court challenging an ex parte adjudication order dated 28‑03‑2026 issued by the State under Section 74 of the Uttar Pradesh GST Act, 2017 for the FY 2019‑20. 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, through its counsel, contended that the petitioner had a statutory remedy of appeal and raised a preliminary objection. The Court noted a similar concession granted in M/s Maa Gayatri Inter Prises v. State of Uttar Pradesh & Anr., where the State allowed a two‑week window to file the appeal. Accordingly, the Court disposed of the writ petition, directing the petitioner to file the appeal within two weeks from the order, without any limitation objection, and allowing any deposited amount to be adjusted against a required 10% pre‑deposit. The order effectively permits the appeal to be heard on its merits.
Issues considered
- Whether the petitioner can be permitted to file a statutory appeal against the ex parte adjudication order despite the lapse of the limitation period.
- Whether the concession granted in a similar case can be extended to the present petition.
Legislation cited
- Uttar Pradesh GST Act, 2017 — s. 74
Subjects
- ex parte adjudication
- limitation period
- statutory appeal
- GST
- Section 74
- writ petition
- High Court
- concession
- pre‑deposit
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 4024 of 2026
M/S Nk Traders
.....Petitioner(s)
Versus
State of U.P. and Another
.....Respondent(s)
Counsel for Petitioner(s) : Nitin 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 28.03.2026 passed by respondent no. 2 under Section 74 of the UPGST Act,
2017 for F.Y. 2019-20.
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 28.03.2026, 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 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
Prakhar
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
Digitally signed by :-
PRAKHAR SRIVASTAVA
High Court of Judicature at Allahabad
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