Simla Gomti Pan Products Private Limited Vs Commissioner of State Tax U.P. Commissioners Office Lko. And 2 Others (Allahabad High Court)
Allahabad High Court held that filing of writ petition only with intent to evade pre-deposit of 10% as provided in Goods and Services Tax Act is incorrect. Accordingly, petition is misconceived and is dismissed.
Facts- The present petition has been preferred by the petitioner. Under challenge is the order dated 24.05.2025 passed by the respondent No.2 for the Assessment Years 2021-22 and 2022-2023 respectively. The petitioner also prays that the order dated 12.06.2024 passed under Section 74 of the U.P. Goods and Sales Tax Act, 2017 has been passed without affording an opportunity of hearing, hence, the same also deserves to be set aside and a further direction has been sought directing the respondent No.3 not to recover the disputed tax for the Assessment Years 2021-22 and 2022-23 respectively.
Conclusion- Held that a deliberate attempt has been made by the petitioner by filing a successive writ petition only to evade the pre-deposit of 10% as provided in the GST Act and it is incorrect to state that the appellate Authority by the impugned order rejected the appeal on the ground of limitation as it is clearly indicated in the impugned order that the appeal is dismissed for want of compliance of Section 107(6)(b) of the GST Act, hence, for all the aforesaid reasons, the petition is misconceived and is accordingly dismissed.
