Shree Shakti Infra Vs State of U.P. and Another (Allahabad High Court)
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.
