Allahabad HC Upholds Dismissal of Delayed GST Appeal

A V Construction Vs Commissioner And 2 Others (Allahabad High Court)

Allahabad High Court has upheld an order by the Additional Commissioner (Appeals), Uttar Pradesh Goods and Service Tax, Varanasi, dismissing an appeal filed by A V Construction as time-barred. The court ruled that the appellate authority committed no error in rejecting the appeal due to a significant delay of over 19 months.

The case originated from an order dated September 19, 2019, passed by the Assistant Commissioner, Uttar Pradesh Goods and Service Tax, Varanasi. A V Construct

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