2024 (6) TMI 157

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..... sel appearing on behalf of the petitioner and Sri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated July 28, 2023 whereby the appeal filed by the petitioner under Section 107 of the Uttar Pradesh Goods and Service Tax Act, 20 .....

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..... provided. 4. In light of the same, the order impugned was passed by the authority on two reasons, one being that the medical certificate was not provided by the petitioner and secondly, since the hard copy of the appeal was filed after four months, the appeal could not be admitted as the same was time barred. 5. In my view, the entire approach of the department is extremely pedantic and technica .....

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