Yadav Scrap Traders Vs Additional Commissioner And Another
Date: February 14, 2024
Subject Matter
Dismissal of GST Appeal under Section 107 due to 73 days delay is justified. Section 107 has impliedly excluded the application of the Limitation Act
Summary
The given case law concerns a writ petition under Article 226 of the Constitution of India. The petitioner challenged an order dismissing their appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 on the grounds of limitatio…
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,…