HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1610 of 2024 WITH WRIT TAX No. - 1619 of 2024 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J. Heard Shri Suyash Agrawal, learned counsel for the petitioner and learned ACSC for the State - respondents. Since learned counsel for the parties submit that the issues involved in these writ petitions are similar, therefore, the same are being decided by the common order with the consent of the learned counsel for the parties. Writ Tax No. 1610 of 2024 is taken as a leading case for deciding the controversy involved in these writ petitions. Writ Tax No. 1610 of 2024: The instant writ petition has been filed against the impugned order dated Versus Counsel for Petitioner(s) : Suyash Agarwal Counsel for Respondent(s) : C.S.C. Versus Counsel for Petitioner(s) : Suyash Agarwal Counsel for Respondent(s) : C.S.C. M/S Aashirwad Industries .....Petitioner(s) Additional Commissioner, Grade 2 Appeal-1 And Another .....Respondent(s) M/S Aashirwad Industries .....Petitioner(s) Additional Commissioner Grade-2 Appeal-1 State Tax And Another .....Respondent(s) 03.06.2024 passed by the Additional Commissioner, Grade - 2 (Appeals), Ghaziabad rejecting the appeal of the petitioner on the ground of laches. Learned counsel for the petitioner submits that the appeal was preferred within time on-line on GST portal on 21.04.2020 and thereafter, the appeal was physically filed after obtaining the certified copy of the order on 02.07.2022. He further submits that on the said premise, the appeal of the petitioner has been dismissed by the impugned order. He further submits that once the appeal has been preferred, along with all records, filing of the certified copy of the order is not mandatory and the appeal ought to have been considered on merits, instead of rejecting the same on the ground of laches. In support of his submissions, he has placed reliance on the judgement of this Court in Enkay Polymers Vs. State of U.P. [(2024) 19 Centax 39 (All.)] as well as the judgement of the High Court of Madras in Kasturi & Sons Private Limited Vs. Additional Commissioner of GST & Others [(2024) 22 Centax 101 (Mad.)]. Learned ACSC does not dispute the legal proposition laid down by this Court in the above-noted cases. In view of the aforesaid facts & circumstances of the case as well as the law laid down by this Court in Enkay Polymers (supra), the impugned orders cannot be sustained in the eyes of law. The same are hereby quashed. The writ petition succeed and are allowed. The matters are remanded to the first appellate authority to hear the appeals de novo on its own merit and pass a reasoned order. September 9, 2025 Amit Mishra WTAX No. 1610 of 2024 2 (Piyush Agrawal,J.) Digitally signed by :- AMIT KUMAR MISHRA High Court of Judicature at Allahabad