M/S Gupta Trading Company v. State Of U.P. 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 Disposed and classifies the matter under Appeals & Limitation.
Facts and procedural background
Neutral Citation No. - 2023:AHC:241460
Case :- WRIT TAX No. - 274 of 2023
Petitioner :- M/S Gupta Trading Company Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- C.S.C.
1. Heard learned counsel appearing on behalf of parties.
Issues before the Court
2. The question of law involved in the present case is whether the Notification No. 53 of 2023-Central Tax issued on November 2, 2023 is applicable to the present writ petitioner.
Court's analysis and findings
Petitioner :- M/S Gupta Trading Company Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- C.S.C.
1. Heard learned counsel appearing on behalf of parties.
2. The question of law involved in the present case is whether the Notification No. 53 of 2023-Central Tax issued on November 2, 2023 is applicable to the present writ petitioner.
3. On a reading of Notification it is patently clear that the persons, who could not file their appeal within the time specified in Sub- section (1) of Section 107 read with Sub-section (4) of Section 107 of Central Goods and Services Tax Act, 2017, shall be able to file their appeal in Form GST APL-01 in accordance with Sub-section (1) of Section 107 of the said Act, on or before 31st day of January, 2024. Certain conditions are provided in the said Notification that are required to be fulfilled by the petitioner.
Decision and relief
3. On a reading of Notification it is patently clear that the persons, who could not file their appeal within the time specified in Sub- section (1) of Section 107 read with Sub-section (4) of Section 107 of Central Goods and Services Tax Act, 2017, shall be able to file their appeal in Form GST APL-01 in accordance with Sub-section (1) of Section 107 of the said Act, on or before 31st day of January, 2024. Certain conditions are provided in the said Notification that are required to be fulfilled by the petitioner.
4. In light of the above, this writ petition is disposed of with liberty granted to the petitioner to avail the benefit provided under Notification No. 53 of 2023, Central Goods and Services Tax Act, 2017 dated November, 2, 2023.
Order Date :- 20.12.2023 Rakesh
2023-12-21T11:04:02+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. - 2023:AHC:241460
Case :- WRIT TAX No. - 274 of 2023
Petitioner :- M/S Gupta Trading Company Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- C.S.C.
1. Heard learned counsel appearing on behalf of parties.
2. The question of law involved in the present case is whether the Notification No. 53 of 2023-Central Tax issued on November 2, 2023 is applicable to the present writ petitioner.
3. On a reading of Notification it is patently clear that the persons, who could not file their appeal within the time specified in Sub- section (1) of Section 107 read with Sub-section (4) of Section 107 of Central Goods and Services Tax Act, 2017, shall be able to file their appeal in Form GST APL-01 in accordance with Sub-section (1) of Section 107 of the said Act, on or before 31st day of January, 2024. Certain conditions are provided in the said Notification that are required to be fulfilled by the petitioner.
4. In light of the above, this writ petition is disposed of with liberty granted to the petitioner to avail the benefit provided under Notification No. 53 of 2023, Central Goods and Services Tax Act, 2017 dated November, 2, 2023.
Order Date :- 20.12.2023 Rakesh
2023-12-21T11:04:02+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. 274 of 2023
When was the decision delivered?
2023-12-20
Which GST provisions are identified in the case?
GST statutory provision - Section 107
What was the recorded outcome?
Disposed
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.