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2019 (10) TMI 941 - HC - GSTMaintainability of condonation of delay application - period of limitation in filing first appeal - assessee had filed first appeal that came to be dismissed as beyond time - HELD THAT - The issue in the present case decided in the case of M/S SHAILENDRA EAT UDYOG VERSUS STATE OF U.P. AND 3 OTHERS 2019 (1) TMI 1418 - ALLAHABAD HIGH COURT where it was held that Consequently and clearly the first appeal filed by the petitioner against the order dated 03.12.2018 was beyond the period for which delay may have been condoned, by about nine days, there is no error in the order of the appellate authority dismissing the appeal as time barred. The present writ petition is also allowed on the same terms and conditions.
Issues:
Challenge to tax assessment order under Section 64 of the U.P. GST Act, 2018 for March 2018. Dismissal of first appeal as beyond time. Analysis: The judgment delivered by Saumitra Dayal Singh, J., of the Allahabad High Court pertains to a writ petition challenging an order passed by the Assistant Commissioner Commercial Tax, Sector-6, Mathura, assessing the petitioner to tax for March 2018 under Section 64 of the U.P. GST Act, 2018. The petitioner's first appeal against this order was dismissed as being filed beyond the stipulated time limit. The court noted that the facts of this case were identical to another case, Writ Tax No. 1712 of 2018 (M/S Shailendra Eat Udyog Vs. State of U.P. & 3 Ors.), which had been decided separately. Based on the reasoning and decision in the aforementioned case, the present writ petition was allowed on the same terms and conditions. In this judgment, the primary issue revolved around the assessment of tax for March 2018 under the U.P. GST Act, 2018, and the subsequent dismissal of the petitioner's first appeal due to being filed beyond the prescribed time limit. The court's decision to allow the writ petition was based on the similarity of facts with another case and the application of the same reasoning and conditions as in the prior judgment. This highlights the importance of adhering to procedural timelines in filing appeals and the significance of consistency in judicial decisions based on similar facts and circumstances. The judgment underscores the need for strict compliance with statutory provisions and the relevance of precedent in legal outcomes.
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