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2025 DAILYLAW 66336 (ALL)

JSD TRADERS LLP , A LIMITED LIABILITY PARTNERSHIP FIRM v. UNION OF INDIA AND 3 OTHERS

WTAX/2916/2025 · 2025-07-31

Prashant Bilgaiyan Registrar J Criminal, Shekhar B Saraf

body2025

Judgment text

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Neutral Citation No. - 2025:AHC:129119-DB Court No. - 3 Case :- WRIT TAX No. - 2916 of 2025 Petitioner :- Jsd Traders Llp , A Limited Liability Partnership Firm Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Atul Kumar Counsel for Respondent :- A.S.G.I.,Krishna Agarawal Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. This is a petition under Article 226 of the Constitutions of India. The petitioner has aggrieved by an order dated 3.2.2025, under Section 74 of the C.G.S.T. Act, 2017. 2. We have heard Sri Rana Gurtej Singh, learned counsel for the petitioner, Sri Ankur Agarwal, learned counsel for respondent no. 4 and Sri Krishna Agarawal, learned Additional Solicitor General of India. 3. Upon a suggestion from the Bench, counsel for the petitioner has agreed to withdraw this writ petition with liberty to file an appeal under Section 107 of the C.G.S.T. Act, 2017. The amount has already been deposited by the petitioner as part of the pre- deposit that is required to be paid for filing an appeal under Section 107 of the C.G.S.T. Act, 2017. 4. Upon consideration of the various aspects and circumstances, we direct the petitioner to file an appeal under Section 107 of the C.G.S.T. Act, 2017 within a period of four weeks from the date upon depositing the pre-deposit amount after adjusting Rs. 10 lacs that has already been deposited by him before the G.S.T. Authorities. 5. With the above direction, the writ petition is disposed of. Order Date :- 1.8.2025 M. Tarik Digitally signed by :- MOHD TARIK High Court of Judicature at Allahabad