Sandhya Enterprises v. State Of U.P. And 2 Others
Reviewed by CA Nikhil Gupta · Last reviewed 21 February 2023
Case data and operative result
Repository ID: F2J-C-0904
Court / Tribunal: Allahabad High Court
Case number: WRIT TAX No. 164 of 2023
Decision date: —
Law family: GST
Outcome category: Disposed
Sections / provisions: GST statutory provision - Section 107; Section 107; Article 226
Extractive case note
Petitioner :- Sandhya Enterprises Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Naveen Chandra Gupta,Arjit Gupta,Manish Gupta Counsel for Respondent :- C.S.C. Since disputed facts are involved, we do not find it a fit case to
Operative-result extract
2023-02-22T10:17:23+0530 High Court of Judicature at Allahabad
Download the complete local judgment PDF (F2J-C-0904)
The complete packaged judgment text and PDF are the controlling records. The case note is extractive and should not be treated as a substitute for the operative order or later-history verification.
Case note and review by CA Nikhil Gupta · Last reviewed by Finin2min: 2 September 2026
Current law status: Section 107 of the U.P./CGST framework (appeals to the Appellate Authority) remains in force as of this review date; note that the GST Appellate Tribunal became operational from 16 February 2026, a procedural development relevant to appeals under this provision — always check for further intervening amendments before relying on this note.
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
Case :- WRIT TAX No. - 164 of 2023
Petitioner :- Sandhya Enterprises Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Naveen Chandra Gupta,Arjit Gupta,Manish Gupta Counsel for Respondent :- C.S.C.
Hon'ble Pritinker Diwaker,Acting Chief Justice Hon'ble Saumitra Dayal Singh,J.
Having heard learned counsel for the parties and having perused
Issues before the Court
Whether the writ petition under Article 226 of the Constitution should be entertained against the order dated 3.2.2023, which is appealable under Section 107 of the U.P. GST Act, 2017, given that disputed facts are involved and a statutory appellate remedy exists.
Court's analysis and findings
offer any interference in exercise of extra ordinary jurisdiction of
this Court under Article 226 of the Constitution of India. However,
since the limitation to file an appeal still survives, we dispose of
the present writ petition with a direction, in case the petitioner files
Decision and relief
prejudiced by any observation made in this order.
Order Date :- 21.2.2023 Prakhar
(Saumitra Dayal Singh, J.) (Pritinker Diwaker, Acting Chief Justice)
2023-02-22T10:17:23+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
Case :- WRIT TAX No. - 164 of 2023
Petitioner :- Sandhya Enterprises Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Naveen Chandra Gupta,Arjit Gupta,Manish Gupta Counsel for Respondent :- C.S.C.
Hon'ble Pritinker Diwaker,Acting Chief Justice Hon'ble Saumitra Dayal Singh,J.
Having heard learned counsel for the parties and having perused
the record, undisputedly, the order dated 3.2.2023 is appealable
under Section 107 of the U.P. Goods and Services Tax Act 2017.
Since disputed facts are involved, we do not find it a fit case to
offer any interference in exercise of extra ordinary jurisdiction of
this Court under Article 226 of the Constitution of India. However,
since the limitation to file an appeal still survives, we dispose of
the present writ petition with a direction, in case the petitioner files
an appeal within a period of two weeks from today after making
statutory compliance, that appeal may be entertained and decided
on its own merits, as expeditiously as possible, without being
prejudiced by any observation made in this order.
Order Date :- 21.2.2023 Prakhar
(Saumitra Dayal Singh, J.) (Pritinker Diwaker, Acting Chief Justice)
2023-02-22T10:17:23+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. 164 of 2023
When was the decision delivered?
2023-02-21
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.