2026 (4) TMI 1869

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....that first appeal has been rejected on the ground of delay. He has relied upon a decision of Division Bench of this Court rendered in Writ Tax No. 539 of 2026 (M/S Associate Molasses Transport Company Vs. State of U.P. and Another), decided on 27.1.2026, which reads as under; "1. On oral prayer, Ms. Vishakha Dubey, learned counsel for the petitioner is permitted to amend the prayer clause....

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....es Ltd. (supra). 5. Sri Arvind Kumar Mishra, learned Standing Counsel has raised objection that since the appeal order has been challenged the matter may be placed before learned Single Judge. 6. Though, the preliminary objection is technically correct, at the same time to serve the best interest of justice, no useful purpose may be served in pushing this file which is before us,....

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....ommend to us that the matter requires afresh consideration by the appeal authority, keeping in mind the law laid down in M/S Bambino Agro Industries Ltd. (supra). 9. In making this observation we are mindful of the fact that in a two tier mechanism created under the Act one appeal forum may not be easily lost to the petitioner on a wrong appreciation of law pertaining to limitation, speci....

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....earned Standing Counsel has opposed the writ petition and submitted that after constitution of GST Tribunal, petitioner should approach the Tribunal by filing second appeal under Section 112 (8) of Goods and Services Tax Act. 4. I have heard learned counsel for parties and perused the material on record. From perusal of judgment of Division Bench of this Court rendered in case of M/S Associate ....