Vyas Traders Vs Additional Commissioner (Appeals)
Date: February 2, 2026
Subject Matter
Time Spent on Rectification or Wrong Forum Excludable for Appeal Limitation under Section 14
Summary
The High Court allowed the writ petitions, holding that the time spent pursuing rectification applications under Section 161 of the UPGST Act or bona fide pursuing remedies before a wrong forum (writ petition) should be excluded for calculating the l…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Shubham Agrawal, learned counsel for the writ petitioners in the leading and connected writ petitions and Sri N.P Singh, learned Standing Counsel, who appears for State-respondents. 2. Since common question of facts and law are involved in WRIT TAX No. – 1054 of 2025 (in short ‘leading writ petition’) and WRIT TAX No. – 2897 of 2…