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Allahabad HC Stays GST Coercive Action on Disputed Laches Appeal

Case Law Details

TaxGuru Citation
2025 taxguru.in 5209
Case Name
Markolines Pavement Technologies Limited Vs State of U.P. And 2 Others (Allahabad High Court)
Date of Judgement/Order
Only available for paid members
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Markolines Pavement Technologies Limited Vs State of U.P. And 2 Others (Allahabad High Court)

Allahabad High Court has granted interim relief to Markolines Pavement Technologies Limited in a case challenging proceedings initiated under Section 62 of the GST Act. The petitioner’s counsel argued that an appeal against these proceedings was unfairly dismissed on grounds of “laches,” or delay, without proper consideration of the case’s merits.

Recognizing the matter’s significance, the High Court has called for counter-affidavits from the State respondents within six weeks. Pending further hearings, the court has directed that no coercive action be taken against Markolines Pavement Technologies Limited. This stay is conditional on the petitioner depositing 10% of the remaining disputed tax amount within 15 days. No specific judicial precedents were cited in the immediate order.

FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT

Heard learned counsel for the petitioner and learned Standing Counsel for the State – respondents.

Learned counsel for the petitioner submits that the proceedings under section 62 of the GST Act were initiated against the petitioner, against which the petitioner preferred an appeal, which has been illegally rejected on the ground of laches without considering the materials available on record.

The matter requires consideration.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,620

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