Uploading GST Orders on Portal Alone Does Not Automatically Start Limitation Period: Allahabad HC

Manoj Kumar Vs State of Uttar Pradesh (Allahabad High Court) In the case of Manoj Kumar Vs State of Uttar Pradesh, the Allahabad High Court dealt with a batch of writ petitions challenging appellate orders under the Uttar Pradesh Goods and Services Tax Act, 2017, where appeals filed by the petitioners had been dismissed solely on the ground of delay and laches without examination on merits. The State raised a preliminary objection regarding maintainability, arguing that the petitioners had an alternative statutory remedy under Sections 112 and 113 of the GST Act before the Appellate Tribunal, ...