9911796707
TMI Blog2024 (4) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 [ 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tution 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 order passed under Section 129(3) of the Uttar Pradesh Goods and Services Act, 2017 (hereinafter referred to as the Act ). 3. Ms. Pooja Talwar submits that the adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein 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 accordingly. We have passed this common order to cover all cases of seizure during the relevant period, to obviate inconsistency in application of Law and also to do away with multiple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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. 4. Ms. Pooja Talwar submits that benefit of Section 14 of the Limitation Act, 1963 would apply to the petitioner and entire period from March 12, 2018 to September 13, 2021 would stand exclude ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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