2022 (3) TMI 1306 - HC - GST

Levy of GST - royalty payment made by the petitioner - Section 73 of Uttar Pradesh Goods and Services Tax Act, 2017 - delay in filing the writ petition has been explained on account of the circumstances arising from the spread of third wave of pandemic COVID-19 - HELD THAT - Reserving the right to object to delay, to the State-respondents, let counter affidavit be filed by the respondents, within a period of six weeks. Petitioner shall have two weeks' time thereafter to file rejoinder affidavit. List on 26 July, 2022.

Summary

The High Court of Allahabad heard a case challenging the imposition of GST on royalty payments under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner cited pandemic-related delays in filing the writ petition. A counter affidavit is to be filed by the respondents within six weeks, with the petitioner allowed two weeks for a rejoinder affidavit. The case is listed for July 26, 2022, and the disputed tax demand is stayed until then.