2024 (10) TMI 1451

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....or the Respondent : C.S.C. ORDER 1. The petition has been filed by the petitioner aggrieved of the order dated 20.10.2021 passed by the respondent no. 2 for the financial year 2018-19 for the tax period June, 2018 seeking to question the validity of the said order. 2. A perusal of the record indicates that earlier the petitioner had filed Writ Tax No. 394 of 2024, which came to be decided....

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....vice of order passed under Section 74 of U.P. G.S.T. Act, 2016. 2. Sri Ankur Agrawal, learned Standing Counsel appearing on behalf of the State prays for and is allowed three days' time to obtain clear instructions with respect to the above noted facts and the outstanding amount of arrears. If the order has been served on the petitioner, the date and mode of service would also be disc....

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....day. 5. Since the order dated 20.10.2021 was not served on the petitioner earlier, we allow the present petition with the direction, the petitioner may avail his remedy of appeal there against within limitation beginning today. " 3. A perusal of the said order would reveal that a co-ordinate Bench of this Court on coming to the conclusion that since the order dated 20.10.2021, which is....

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....ch may be entertained. 6. We are firmly of the opinion that once a co-ordinate Bench by its order dated 5.4.2024, specifically allowed the petitioner to avail its remedy of appeal and even extended the period of limitation from the date of passing of the order dated 5.4.2024, non filing of the appeal within the limitation provided under the Act and after expiry of the period of limitation, rath....