Garg Enterprises Vs State of U.P.
Date: January 18, 2024
Subject Matter
Section 107 has an inbuilt mechanism and impliedly excludes the application of the Limitation Act
Summary
The case law involves a writ petition under Article 226 of the Constitution of India in which the petitioner challenges the order passed by the appellate authority under Section 107 of the Central Goods and Services Tax Act, 2017, dismissing the appe…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Abhishek Gupta, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated January 18, 2022 passed by the appellate authority be…