Prakash Medical Stores Vs Union of India And 3 Others
Date: December 11, 2025
Subject Matter
Principle of Limitation Act Section 14 Applies to Exclude Time Spent on Bona Fide GST Rectification Applications
Summary
The High Court has allowed the writ petition, setting aside the Appellate Authority's order that dismissed the petitioner's appeal as time-barred. The Court held that the underlying principle of Section 14 of the Limitation Act, 1963, applies to proc…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Shri Shubham Agrawal, learned counsel for the petitioner, Shri Ankur Agarwal, learned Standing Counsel for the Revenue and perused the record. 2. The present writ petition has been filed to assail the order dated 05.03.2025 passed by Additional Commissioner, Grade-2 (Appeal)-V, State Tax, Kanpur (respondent No.4) whereby the first ap…