Priya Medical Stores Vs State of U.P. And 2 Others (Allahabad High Court)
The Allahabad High Court considered a writ petition challenging the order dated 17.04.2026 passed by the Additional Commissioner Grade-2 (Appeal)-VI, State Tax, Kanpur, which rejected the petitioner’s delay condonation application and the appeal itself.
The petitioner was a registered dealer under the UPGST/CGST Act, 2017. The Deputy Commissioner, Commercial Tax, Sector 26, Kanpur had issued a show-cause notice dated 31.01.2024 under Section 73(1) concerning the financial year 2018-19, after noticing a discrepancy between Form 26-AS and the GSTIN report. The petitioner stated that it was not aware of the proceedings, following which an order under Section 73 was passed on 27.04.2024.
The petitioner initially challenged the adjudication order through Writ Tax No. 417 of 2026. On 21.01.2026, the High Court declined interference after noting that the petitioner had a statutory remedy of appeal, leaving that remedy open. The order referred to the Court’s earlier decisions in M/S Shree Shakti Infra Vs. State of U.P. & Anr. and M/S Bambino Agro Industries Ltd. Vs. State of Uttar Pradesh & Anr.
Thereafter, the petitioner filed an appeal before the Additional Commissioner Grade-2 (Appeal)-VI, along with grounds seeking condonation of delay. The petitioner explained that it came to know from GST department sources on 11.01.2026 about the determination of tax liability dated 27.04.2024. It stated that it immediately consulted an advocate, filed the earlier writ petition on 14.01.2026, and, after the High Court directed it towards the statutory appellate remedy, consulted another advocate at Kanpur on 19.02.2026 and proceeded to prepare and file the appeal without further delay.
