- Shree Shakti Infra Vs State of U.P. and Another (Allahabad High Court)
- Challenge to Section 73 Adjudication Order
- Availability of Statutory Appeal
- Direction Regarding Filing of Appeal
- Limitation Left Open for Appellate Authority
- Ex Parte Order and Other Grounds
- Final Decision and Directions
- Cases Discussed
Shree Shakti Infra Vs State of U.P. and Another (Allahabad High Court)
Summary: The Allahabad High Court declined to entertain a writ petition challenging an ex parte adjudication order dated 28.12.2023 passed under Section 73(9) of the U.P. G.S.T. Act, 2017 and a show cause notice dated 27.09.2023 issued under Section 73(1) of the Act.
The Court noted that the impugned adjudication order was appealable under Section 107 of the Act. It also referred to M/S Bambino Agro Industries Ltd. Vs. State of Uttar Pradesh and another, 2025:AHC:229995-DB concerning limitation and observed that the petitioner could file the statutory appeal within the limitation computed from the date of communication of the order.
Considering that a statutory appellate remedy was available and that the law on limitation had been interpreted largely in favour of the petitioner, the Court found no occasion to exercise its extraordinary jurisdiction under Article 226 of the Constitution of India. The writ petition was accordingly disposed of, leaving it open to the petitioner to file the statutory appeal.
The Court further directed that once the petitioner discloses the date of communication of the impugned order through the Common Portal, the appeal authority may ensure registration and receipt of the appeal for consideration, including on limitation, and the Common Portal should not reject or prevent filing merely on account of a different date available on the portal, including the date of uploading or the date and time of an alert email or SMS.
The Court clarified that limitation would remain open for consideration by the appellate authority in exercise of its quasi-judicial powers, keeping in mind M/S Prakash Medical Store vs. Union of India And 3 Others, 2025:AHC:224161-DB. The ex parte nature of the adjudication order and other grounds of challenge were also left open for consideration on merits by the appellate authority.
Challenge to Section 73 Adjudication Order
The petitioner challenged the ex parte Adjudication Order dated 28.12.2023 passed under Section 73(9) of the U.P. G.S.T. Act, 2017 and the Show Cause Notice dated 27.09.2023 issued under Section 73(1) of the Act.
The challenge was brought before the High Court under Article 226 of the Constitution of India.
Availability of Statutory Appeal
The Court observed that the order giving rise to the impugned demand was appealable under Section 107 of the Act.
The Court referred to M/S Bambino Agro Industries Ltd. Vs. State of Uttar Pradesh and another, 2025:AHC:229995-DB on the issue of limitation and stated that the petitioner could file the statutory appeal within the limitation, to be computed from the date of communication of the order sought to be impugned.
The Court emphasised that, primarily in taxation matters, the statutory remedy of appeal should not be lightly disregarded or given a go-by while entertaining writ petitions.
Direction Regarding Filing of Appeal
The Court directed that once the petitioner discloses the date of communication of the impugned order by filling in the particular date through the Common Portal, the appeal authority may ensure that the appeal is registered and received for consideration, including on the issue of limitation.
The Common Portal was directed not to reject the appeal filing or prevent the petitioner from filing the appeal merely because another date may be available on the Common Portal. This included the date on which the order may have been uploaded on the Common Portal or the date and time when an alert email or SMS may have been sent to the petitioner.
Limitation Left Open for Appellate Authority
The Court clarified that the issue of limitation would survive for consideration by the appeal authority in exercise of its quasi-judicial powers, keeping in mind the further law laid down in M/S Prakash Medical Store vs. Union of India And 3 Others, 2025:AHC:224161-DB.
Thus, the Court did not finally determine the limitation issue in the writ proceedings and left that issue for consideration by the statutory appellate authority.
Ex Parte Order and Other Grounds
The Court also clarified that the ex parte nature of the Adjudication Order and the other grounds raised in challenge could survive for consideration by the appeal authority on merits.
The High Court therefore declined to interfere with the impugned proceedings in exercise of its extraordinary jurisdiction and left the petitioner to pursue the statutory appellate remedy.
Final Decision and Directions
The writ petition was disposed of, leaving it open to the petitioner to file a statutory appeal.
A copy of the order was directed to be communicated to the Commissioner State Tax to ensure due compliance across the State of Uttar Pradesh by all appeal authorities.
Cases Discussed
- M/S Bambino Agro Industries Ltd. Vs. State of Uttar Pradesh and another, 2025:AHC:229995-DB (Allahabad High Court)
- M/S Prakash Medical Store vs. Union of India And 3 Others, 2025:AHC:224161-DB (Allahabad High Court)
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard Sri Akhilesh Kumar learned counsel for the petitioner and Sri Arvind Kumar Mishra learned Standing Counsel for the State respondents.
2. Challenge has been raised to the ex parte Adjudication Order dated 28.12.2023 passed under Section 73(9) of the U.P. G.S.T. Act, 2017 (hereinafter referred to as the ‘Act’) and the Show Cause Notice dated 27.09.2023 issued under Section 73(1) of the Act.
3. Clearly, the order giving rise to the impugned demand is appealable under Section 107 of the Act. As to limitation, the law has been clarified by this Court in M/S Bambino Agro Industries Ltd. Vs. State of Uttar Pradesh and another, 2025:AHC:229995-DB. Presently, the petitioner may file statutory appeal within the limitation, to be computed from the date of communication of the order sought to be impugned.
4. Primarily in taxation matters statutory remedy of appeal may not be lightly disregarded or given a go-by, while entertaining writ petitions.
5. In face of statutory remedy of appeal available and the limitation having been interpreted largely in favour of the petitioner, we find no occasion to entertain the present writ petition in exercise of our extraordinary jurisdiction under Article 226 of the Constitution of India. Accordingly, interference claimed is declined. However, writ petition is disposed of leaving it open to the petitioner to file statutory appeal.
6. Once the petitioner discloses the date of communication of the order impugned by filling in particular date, through the Common Portal, the appeal authority may ensure that the appeal is registered and received for consideration including on the issue of limitation and the Common Portal may not reject the appeal filing or prevent the petitioner from filing such appeal – for reason of any date that may otherwise be available on the Common Portal when such order may have been uploaded on the Common Portal or the date and time when alert email or SMS may have been sent to the petitioner.
7. However, the issue of limitation will survive for consideration by the appeal authority in exercise of its quasi-judicial powers keeping in mind the further law laid down in M/S Prakash Medical Store vs. Union of India And 3 Others, 2025:AHC:224161-DB.
8. As to the ex parte nature of the Adjudication Order and other grounds of challenge, those may equally survive for consideration by the appeal authority, on merits.
9. Let a copy of this order be communicated to the Commissioner State Tax to ensure due compliance across the State of Uttar Pradesh, by all appeal authorities.
