Petitioner granted 15 days to comply with GST Act, failure may lead to petition dismissal. The Allahabad High Court granted the petitioner's request for fifteen days to comply with the provisions of Section 112 of the Uttar Pradesh Goods and ...
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Petitioner granted 15 days to comply with GST Act, failure may lead to petition dismissal.
The Allahabad High Court granted the petitioner's request for fifteen days to comply with the provisions of Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017, including depositing the required amount for filing an appeal. The court emphasized the importance of timely compliance and stated that failure to meet the conditions and submit a receipt within the specified period would result in the dismissal of the writ petition without further reference to the Court.
Issues: - Applicability of Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017 - Functioning of the Appellate Tribunal in the State of U.P.
Analysis:
The judgment of the Allahabad High Court dealt with the issue of the applicability of Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner, through their counsel, argued that the impugned order was appellable under Section 112 before the Appellate Tribunal. However, it was highlighted that currently, no Appellate Tribunal was functioning in the State of U.P. This circumstance led to the filing of the present writ petition seeking relief.
The counsel for the petitioner further stated that the petitioner was willing to comply with the provisions of Section 112 by depositing the required amount, which is a prerequisite for filing an appeal. The petitioner requested fifteen days to fulfill the terms and conditions specified under the Act and to provide a receipt as proof of compliance. The court, considering the submission, granted the prayer made by the petitioner.
It was explicitly mentioned in the judgment that if the petitioner failed to meet the terms and conditions as outlined in Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017, and did not submit a receipt within the stipulated period of fifteen days, the writ petition would stand dismissed without further reference to the Court. Therefore, the court directed the matter to be listed immediately after the expiration of the fifteen-day period, emphasizing the importance of timely compliance with the statutory requirements for pursuing the appeal process.
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