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Filing of Writ due to expiry of period of filing appeal is abuse of process of Court: HC

Case Law Details

Case Name
Jagjit Enterprises Pvt Ltd Vs State Of U.P (Allahabad High Court)
Date of Judgement/Order
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Jagjit Enterprises Pvt Ltd Vs State Of U.P (Allahabad High Court) Allahabad High Court noted that against the order dated 21.05.2022 passed u/s 74 of GST Act, 2017, the appeal could have been filed within a period of 30 days, which was extendable for one month and no more. We find that this petition has been filed only on 21st March, 2023, meaning thereby the period for preferring the appeal had expired much prior to filing of this petition. Therefore, now we understand why the anxiety of the petitioner that this petition should be entertained on alleged grounds of violation of principles of n...
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