M/S Tirupati Agencies Thru. Proprietor Dharamveer Singh Bagga v. State of U.P. Thru. Prin. Secy. Institutional Finance Lko. and 2 Others
Case brief
What is this about?
Alternate remedy doctrine applied to dismiss writ petition; WRIT TAX No. 330 of 2026; Allahabad High Court Lucknow Bench; Court No. 6; Jaspreet Singh J.; M/S Tirupati Agencies proprietor Dharamveer Singh Bagga vs State of U.P. Institutional Finance; GST Appellate Tribunal constituted after earlier non-functioning; Notification dated 17th September 2025 under S. 112(1) CGST Act 2017; limitation extended upto 30th June 2026; three-month window for orders communicated on or after 1 April 2026; impugned order dated 29.10.2025 by Additional Commissioner Grade-2 (Appeals-I) State Tax Ayodhya affirming adjudicating authority; second appeal left open to be decided on own merit; merits not examined.
What did the court decide?
No substantive relief to the petitioner; liberty to file a second appeal before the Tribunal, to be decided on its own merit; merits of the tax dispute not examined.