M/S City Culture Having Its Office at Seventh Thru Its Partner Arun Gupta v. U.O.I. Thru. Secy. Ministry Finance Deptt. Revenue New Delhi and Another
Case brief
What is this about?
WRIT TAX No. - 516 of 2026, Allahabad High Court Lucknow Bench, decided April 9, 2026; M/S City Culture v. U.O.I.; writ under Article 226 against ex-parte demand order and show cause notice under Section 74 of the State Goods & Service Tax Act (periods 2018-2019 & 2019-20) issued by Joint Commissioner CGST Lucknow; petitioner's repeated adjournments and delayed reply (December 1, 2025) after service (November 26, 2025); petitioner held lackadaisical and not diligent; discretionary jurisdiction - no interference; disposed of with liberty to file appeal; Section 14 Limitation Act, 1963 exclusion of time pending before High Court; Bench: Shekhar B. Saraf, J. and Abdhesh Kumar Chaudhary, J.; Devanand Pandey for petitioner; A.S.G.I./Kuldeepak Nag for respondents; Anuj Singh for respondent No.2.
What did the court decide?
Writ petition disposed of with liberty granted to the petitioner to file an appeal in accordance with law; the time pending before the High Court to be excluded from the period of limitation under Section 14 of the Limitation Act, 1963.