Yadav Steels Vs Additional Commissioner
Date: February 14, 2024
Subject Matter
GST Act is a special statue and a self-contained code by itself and hence, Limitation Act will not apply in case of matters relating to appeal
Summary
The case law involves a writ petition under Article 226 of the Constitution of India, where the petitioner filed an appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017. However, the appeal was dismissed due to being filed b…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel for the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated January 23, 2023 passed under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act’). By virtue of this order,…