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2024 (4) TMI 421 - HC - GSTTime limitation - Section 14 of the Limitation Act, 1963 - Penalty order under Section 129(3) of UPGST Act - Seizure of goods - HELD THAT:- Upon perusal of the documents and upon hearing counsel for the parties, it is clear that coordinate Bench of this Court had given a specific direction by order dated September 13, 2021 giving liberty to the petitioner to approach the appellate authority. Furthermore, this Court in MURLI PACKERS THROUGH ITS PROPRIETOR RAKESH KUMAR JAIN VERSUS STATE OF UP THROUGH SECRETARY, INSTITUTIONAL FINANCE AND 2 OTHERS [2024 (2) TMI 63 - ALLAHABAD HIGH COURT] has held that benefit of Section 14 of the Limitation Act would apply in relation to the appeal filed under Section 107 of the Act. The impugned order dated June 16, 2023 is quashed and set aside with a direction upon the appellate authority to hear and decide the appeal of the petitioner on merits expeditiously, preferably within a period of three months from the date of presentation of a certified copy of this order - Petition allowed.
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