Allahabad HC Condoned GST Appeal Delay as Time Spent in Rectification Proceedings Excluded Under Limitation Law

Vyas Traders Vs Additional Commissioner (Allahabad High Court) The Allahabad High Court decided two connected writ petitions involving rejection of statutory appeals on the ground of limitation under the UPGST Act, 2017. Since both matters involved common questions of fact and law, they were heard and decided together with consent of the parties. No further affidavits were filed, and the petitions were decided at the admission stage. Leading Writ Petition The petitioner, a registered service provider under the UPGST Act, received a notice under Section 61 on 26.12.2023 alleging excess Input Ta...