A S Engineering Vs State of U.P. and Another (Allahabad High Court)
The Allahabad High Court considered a writ petition where the petitioner challenged the rejection of its first appeal on the ground of limitation. The petitioner relied upon the Division Bench judgment in M/S Associate Molasses Transport Company Vs. State of U.P. and Another, which in turn relied on the earlier decision in M/S Bambino Agro Industries Ltd. Vs. State of Uttar Pradesh & Anr. In the cited judgments, the Court had held that where an ex parte adjudication order was merely uploaded on the common GST portal and not properly communicated, the issue of limitation required reconsideration by the appellate authority. The petitioner submitted that its appeal had been dismissed solely on the ground of delay and therefore deserved fresh consideration. The State opposed the writ petition, contending that after the constitution of the GST Tribunal, the petitioner should pursue a second appeal under Section 112(8) of the GST Act. After hearing the parties, the Court observed that the Division Bench had already taken a view that dismissal of an appeal on limitation grounds in such circumstances was unsustainable and the matter should be remitted for fresh adjudication on merits. Accordingly, the High Court set aside the appellate order dated 11.06.2025 and remitted the matter to the appellate authority for fresh decision in accordance with law, after granting opportunity of hearing to the parties and keeping in mind the principles laid down in M/S Bambino Agro Industries Ltd. The Court directed the appellate authority to decide the matter within two months from receipt of the certified copy of the order. The writ petition was partly allowed.
