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TMI Blog2024 (4) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Pooja Talwar, counsel for the petitioner and Sri Rishi Kumar, Additional Chief Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated June 16, 2023 passed by the Additional Commissioner (Grade-2), Appeal, Commercial Tax, Gorakhpur rejecting the appeal filed by the petitioner against an ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e outset, learned Standing Counsel for the State has submitted that in identical matter the issue travelled to the Supreme Court as Special Leave Petition (C) No.25291 of 2019, wherein the Supreme Court passed the following order: "In view of this order, all the Writ Petitions pending before the High Court, list whereof has been furnished in the affidavit are deemed to have been disposed of acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed in accordance with law. 7. In view of such facts, the present proceedings are found to have been terminated by the Supreme Court. 8. Accordingly, present petition is dismissed with aforesaid liberty." Thereafter, the petitioner filed an appeal under Section 107 of the Act before the appellate authority on October 12, 2021, that is, within a month of passing of the order by this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roach the appellate authority. Furthermore, this Court in Murli Packers v. State of U.P. and others (Writ Tax No.407 of 2020 decided on January 24, 2024) 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. 7. In light of the above, the impugned order dated June 16, 2023 is quashed and set aside with a direction upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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