GROUNDS OF WRIT-The Petitioner, aggrieved by the dismissal of the appeal on the grounds of limitation, has preferred the present Writ Petition. It is contended that the impugned order was passed ex parte and relied upon SIB reports, which were allegedly not furnished to the petitioner. The Petitioner had previously approached both the High Court and the Supreme court through seprate proceedings,which were dismissed. Thecurrent Special Leave Petition (SLP) has been filed invoking Section 14 of the Limitation Act on the premise that the earlier proceedings were instituted before an inappropriate forum.
ORDER-The Court has quashed the impugned orders, holding that the Appellate Authority failed to consider the applicability of Section 14 of the Limitation Act. The matter has been remanded to the Appellate Authority for reconsideration, with reference to the judgments delivered in M.P. Steel Corporation and Suryachakra Power Corporation.The Appellate Authority has been directed to pass a reasoned order in accordance with the relevant legal provisions within a period of three weeks. The Petitioner has also been permitted to file additional submissions during the course of the fresh adjudication.
GST Case Law Simla Gomti Pan Products Pvt Ltd Thru. Director Megh Raj Singh Versus Commissioner of State Tax U.P.
Citation-2025 TAXONATION 660 (ALLAHABAD)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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