Children Choice Publication Pvt. Ltd. v. Additional Commissioner Grade-2 (Appeal) And 2 Others
Case note by CA Nikhil Gupta
Case overview
This Allahabad High Court decision concerns GST statutory provision - Section 107. The retained release ledger records the outcome as Allowed / set aside and classifies the matter under Appeals & Limitation.
Facts and procedural background
Neutral Citation No. - 2024:AHC:18512
Case :- WRIT TAX No. - 230 of 2020
Petitioner :- Children Choice Publication Pvt. Ltd. Respondent :- Additional Commissioner Grade-2 (Appeal) And 2 Others Counsel for Petitioner :- Ankur Agarwal,Suyash Agarwal Counsel for Respondent :- C.S.C.,A.S.G.I.,Anant Tiwari
1. Heard Sri Suyash Agarwal, learned counsel appearing on
Issues before the Court
Petitioner :- Children Choice Publication Pvt. Ltd. Respondent :- Additional Commissioner Grade-2 (Appeal) And 2 Others Counsel for Petitioner :- Ankur Agarwal,Suyash Agarwal Counsel for Respondent :- C.S.C.,A.S.G.I.,Anant Tiwari
1. Heard Sri Suyash Agarwal, learned counsel appearing on
behalf of the petitioner and Sri Ravi Shanker Pandey, learned
Court's analysis and findings
not upon the taxpayer and this factual aspect has not been disputed
by the appellate authority in the impugned order. He further
submits that upon receipt of the order, the appeal was immediately
filed by the taxpayer and, therefore, there was no delay from the
Decision and relief
pass a reasoned order within a period of three months from date.
7. With the aforesaid directions, the writ petition is allowed.
Order Date :- 2.2.2024 Kuldeep
2024-02-03T12:36:03+0530 High Court of Judicature at Allahabad
Ratio and practical significance
The binding effect flows from the court's operative reasoning reproduced below, read in the context of the pleaded facts and statutory provisions. Users should not generalise the result beyond materially comparable facts.
- Map the operative reasoning to the exact GST provision and procedural stage.
- Confirm whether a later review, appeal, SLP or subsequent judgment affects reliance.
- Preserve the official case number, decision date and neutral citation in professional work.
Full judgment text
Neutral Citation No. - 2024:AHC:18512
Case :- WRIT TAX No. - 230 of 2020
Petitioner :- Children Choice Publication Pvt. Ltd. Respondent :- Additional Commissioner Grade-2 (Appeal) And 2 Others Counsel for Petitioner :- Ankur Agarwal,Suyash Agarwal Counsel for Respondent :- C.S.C.,A.S.G.I.,Anant Tiwari
1. Heard Sri Suyash Agarwal, learned counsel appearing on
behalf of the petitioner and Sri Ravi Shanker Pandey, learned
Additional Chief Standing Counsel appearing on behalf of the
2. This is a writ petition under Article 226 of the Constitution of
India, wherein the petitioner is aggrieved by the order dated
November 18, 2019 passed by the Additional Commissioner,
Grade 2 (Appeal), State Tax, Aligarh under Section 107 of the
Uttar Pradesh Goods and Services Tax Act, 2017 dismissing the
appeal filed by the petitioner on the ground that the same was
3. Learned counsel appearing on behalf of the petitioner submits
that the service of the original order was made upon the driver and
not upon the taxpayer and this factual aspect has not been disputed
by the appellate authority in the impugned order. He further
submits that upon receipt of the order, the appeal was immediately
filed by the taxpayer and, therefore, there was no delay from the
date of communication of the order. In light of the same, he
submits that the impugned order may be quashed and set aside and
the taxpayer may be allowed to contest the said appeal on merit.
4. Learned Additional Chief Standing Counsel appearing on
behalf of the State has not disputed the factual matrix.
5. Keeping in mind the principles of natural justice, I am of the
view that the petitioner should be allowed to have its appeal heard
6. Accordingly, the impugned order dated November 18, 2019 is
quashed and set aside with a direction upon the appellate authority
to grant an opportunity of hearing to the petitioner and thereafter
pass a reasoned order within a period of three months from date.
7. With the aforesaid directions, the writ petition is allowed.
Order Date :- 2.2.2024 Kuldeep
2024-02-03T12:36:03+0530 High Court of Judicature at Allahabad
Finin2min Q&A
What court decided this case?
Allahabad High Court
What was the case number?
WRIT TAX No. 230 of 2020
When was the decision delivered?
2024-02-02
Which GST provisions are identified in the case?
GST statutory provision - Section 107
What was the recorded outcome?
Allowed / set aside
Is the complete judgment text available here?
Yes. This page includes a faithful local rendition of the full text recovered from the issuing court source.
Should this page substitute professional advice?
No. Verify the official citation and later history before professional reliance.
Who authored the Finin2min case note?
CA Nikhil Gupta.