Case Law Details
Jagjit Enterprises Pvt Ltd Vs State Of U.P (Allahabad High Court)
Allahabad High Court noted that against the order dated 21.05.2022 passed u/s 74 of GST Act, 2017, the appeal could have been filed within a period of 30 days, which was extendable for one month and no more. We find that this petition has been filed only on 21st March, 2023, meaning thereby the period for preferring the appeal had expired much prior to filing of this petition. Therefore, now we understand why the anxiety of the petitioner that this petition should be entertained on alleged grounds of violation of principles of natural justice instead of being relegated to the remedy of appeal. It is nothing but an abuse of process of Court.
We, therefore, decline to exercise our extra-ordinary discretionary jurisdiction under Article 226 of the Constitution of India.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
On 29.03.2023 we had passed the following order:
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