The Allahabad High Court has sought a response from the Central and State Governments within two weeks on the petition filed against the order of the GST authorities and the Appellate Authority.
The Division Bench of Justice Surya Prakash Kesarwani and Justice Jayant Banerji passed this order while hearing a petition filed by M/S Indian Toners And Developers Limited.
The writ petition has been filed praying to quash the order dated 10.02.2021 passed under Section 129 (3) of CGST/UPGST Act, 2017 and the appellate order dated 04.10.2021, under Section 107(11) of UPGST Act, 2017.
Against the impugned orders, appeal lies to the Tribunal under Section 112 of the Act, 2017, but since the Tribunal has not been constituted so far in the State of U.P, therefore, the writ petition has been filed.
The Court has granted two weeks’ time to file counter affidavits to the respondents. Petitioner shall have a week thereafter to file a rejoinder affidavit.
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“On oral request of the counsel for the petitioner, Union of India through its Secretary (Finance), New Delhi is allowed to be impleaded as respondent no 4 and the description of respondent no 1 (State Of U.P.) is allowed to be corrected as Additional Chief Secretary Tax and Registration, U.P Lucknow. Necessary impleadment and correction be carried out within five days.
Notice be served upon the counsel for the respondent no 4 through A.S.G.I, who shall file counter affidavit within two weeks”
-the order reads.
The Court has fixed the next hearing of the petition on May 24, 2022.