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PIYUSH AGRAWAL
Manoj Steel Traders – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Piyush Agrawal, J.
Heard Shri Suyash Agarwal, learned counsel for the petitioner and learned ACSC for the State - respondent.
2. The present writ petition is being entertained in view of the fact that no GST Tribunal has been constituted in the State of U.P.
3. The present writ petition has been filed challenging the order dated 23.02.2021 passed by the Additional Commissioner, Grade - 2 (Appeals - 4), Ghaziabad by which the appeal of the petitioner has been dismissed on the ground of limitation.
4. The brief facts of the case are that the petitioner is a registered dealer and deals with the business of iron and steel. On 18.03.2018, while the goods were transported, the respondent no. 3 intercepted the goods and found that eway bill - 01 was not available with documents and consequently detained the goods and a notice was issued under section 129(3) of the UPGST Act directing the petitioner to deposit the tax and penalty. Aggrieved against the order dated 18.03.2018, the petitioner filed Writ Tax No. 500/2018, in which vide order dated 28.03.2018, an interim order was passed releasing the goods of the petitioner, along with vehicle. Ultimately, on 28.03.2018, the responden
The court ruled that personal hearing rights depend on a formal request by the assessee, and decisions on limitation for appeals under special statutes cannot be easily extended without valid justifi....
Proper service and satisfaction of communication to the assessee are essential for triggering the limitation period under Section 107 of the CGST Act, and the revenue's approach in considering the co....
The limitation period for filing an appeal under the UPGST Act begins the day after the communication of the order, and the interpretation of statutory time limits must ensure fairness and clarity fo....
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