Opasil Pigments And Chemicals (P) Ltd Vs State of U.P. And 2 Others
Date: September 3, 2025
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): PIYUSH AGRAWAL
Subject Matter
Appeal Order Cannot Be Recalled Under Section 161 of GST Act
Summary
The petitioner filed a writ petition challenging an order dated April 8, 2020, which recalled a previous appellate order that had allowed the petitioner's appeal and quashed a penalty under Section 129(3) of the UP GST / CGST Act. The recall was made…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Mr. Aditya Pandey, learned counsel for the petitioner and Mr. R.S. Pandey, learned ACSC for the State respondents. 2. Similar controversy has been raised in both the writ petitions, therefore, with the consent of the parties, both the writ petitions are being decided by a common order treating Writ Tax No. 613 of 2020 as…