Umair Traders Vs State Of Up And 2 Others (Allahabad High Court)
The Allahabad High Court has dismissed the writ petition filed by Umair Traders against the State of Uttar Pradesh and other respondents. This decision, issued by the Court on October 27, 2024, emphasizes the strict application of limitation periods within the Goods and Services Tax (GST) Act, as mandated under Section 107.
The petition was heard by Justice Shiv Avtar Sharma, representing Umair Traders, and Ravi Shankar Pandey, learned Additional Chief Standing Counsel (ACSC) for the respondents. The Court observed that similar issues were present in multiple writ petitions, allowing them to be addressed through a common order with all parties’ consent.
Background of the Case
Umair Traders, a registered GST dealer, filed the writ petition to contest orders issued by tax authorities in Bijnor. The Assistant Commissioner, Sector-2, Dhampur, initially issued a show-cause notice under Section 74 of the GST Act in September 2022. The notice pointed to an alleged tax liability related to excess goods supply from April 2020 to March 2021. Umair Traders claims that the order confirming the tax demand was issued without a fair hearing. Following this, the petitioner appealed to the Additional Commissioner of Appeals, Grade-2, in Bijnor, which was dismissed on February 2, 2024, on grounds of late filing.
