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PIYUSH AGRAWAL
Manoj Steel Traders – Appellant
Versus
State of U. P. – Respondent
| Table of Content |
|---|
| 1. writ petition entertained due to lack of gst tribunal. (Para 2 , 3 , 4) |
| 2. argument regarding limitation and counsel's mistake. (Para 5 , 6) |
| 3. respondent asserts proper service to counsel suffices. (Para 7) |
| 4. overview of relevant sections of up gst act. (Para 8 , 9) |
| 5. service communicated to advocate is valid service. (Para 10 , 11) |
| 6. lack of clarity on petitioner's knowledge of order. (Para 12 , 13) |
| 7. writ petition dismissed for lack of merit. (Para 14) |
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 goo
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....
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