Disposed
M/S Rmv Motels LLP v. Union of India and 4 Others
Allahabad HCWTAX/3837/2026
Case brief
AI extract
What is this about?
The petitioner challenged an original order passed under Section 74 of the CGST/UPGST Act, 2017 for the financial years 2018-2019 and 2019-2020. The court declined to entertain the writ petition because a statutory appeal remedy was available, while recording that the delay was explained by medical reasons. The writ petition was disposed of subject to the petitioner filing a statutory appeal within two weeks, with the revenue directed not to object to limitation if the appeal was filed within that period.
What did the court decide?
The writ petition was disposed of subject to the petitioner filing a statutory appeal within two weeks from the order; upon such filing, the appeal was to be entertained on merits without an objection as to limitation.