M/S Ajay Enterprises Thru. Proprietor Ajay Kumar Sharma v. State of U.P. Thru. Addl. Chief Secy. Tax and Registration Lko. and 2 Others
Case brief
What is this about?
Allahabad High Court, Lucknow Bench (Court No. 6), WRIT TAX No. 112 of 2026, M/s Ajay Enterprises v. State of U.P., decided 28.01.2026 by Jaspreet Singh, J.: writ petition against appellate order dated 27.11.2025 of Additional Commissioner Grade-II (Appeal)-Four, State Tax, Lucknow (respondent no.3) affirming the adjudicating authority's order was dismissed on the ground of alternate remedy; Appellate Tribunal constituted; per Notification dated 17.09.2025 under S.112 CGST Act, 2017, appeals against orders communicated before 01.04.2026 may be filed up to 30.06.2026; petitioner left free to file second appeal before the Tribunal, to be decided on its own merits; merits not examined.
What did the court decide?
Liberty left to the petitioner to file a second appeal before the Tribunal, to be decided on its own merits; no relief on merits, as the Court did not examine them.