Case Details: Radhey Traders v. State of UP - [2024] 168 taxmann.com 272 (Allahabad)
Judiciary and Counsel Details
- Arun Bhansali, CJ. & Vikas Budhwar, J.
- Aditya Pandey for the Petitioner.
Facts of the Case
In the present case, the petitioner had filed writ petition earlier against the demand order and contended that order was passed without service of order passed under Section 74 of CGST Act. The Court had granted specific relief by extending time to file appeal. However, the petitioner did not avail the said remedy and after over six months, filed instant petition.
High Court Held
The Honorable High Court noted that once a co-ordinate Bench by its order specifically allowed the petitioner to avail its remedy of appeal and even extended the period of limitation from the date of passing of the order, non-filing of the appeal and filing of the instant petition, on the ground sought to be raised cannot be countenanced. Therefore, the Court dismissed the petition.
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