M/S Gupta Trading Company v. State of U.P. and 2 Others

Court No. - 50 Case :- WRIT TAX No. - 266 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. Hon'ble Shekhar B. Saraf,J. Heard learned counsel appearing on behalf of parties. 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. 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. 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 :- 11.12.2023 Ashish (Shekhar B. Saraf,J.) High Court of Judicature at Allahabad