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2026 DAILYLAW 2154 (ALL)

H AND V ADVANCED MATERIAL (INDIA) PVT LTD v. JOINT COMMISSIONER, GRADE-2(APPEAL)-IV AND 2 OTHERS

WTAX/2199/2026 · 2026-05-05

Piyush Agrawal

body2026

Judgment text

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HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2199 of 2026 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J. Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for State. Learned counsel for the petitioner is permitted to correct the nomenclature of respondent no. 1 as Additional Commissioner, Grade -2, (Appeal) instead of Joint Commissioner, Grade -2 (Appeal) during course of the day. The present writ petition has been filed for mandamus directing respondent no. 1/Additional Commissioner, Grade -2, (Appeal) to decide Appeal No. 029/2018, under Section 129 (3) of GST Act,2017, within a stipulated period as fixed by this Hon'ble Court. Learned Additional Chief Standing Counsel has no objection to the said prayer made by the counsel for the petitioner. No useful purpose would be served by keeping this petition pending in view of the order, which the Court proposes to pass hereunder. Without entering into the controversy involved in the writ petition, the writ petition is disposed of with direction to respondent no. 1 to decide the Appeal No. 029/2018, under Section 129 (3) of GST Act,2017, by reasoned and speaking order, expeditiously, preferably within a period of six months from the date of producing a certified copy of this order before the concerned authority, after hearing the parties concerned, in accordance with law provided there is no other legal impediment. May 6, 2026 Rahul Dwivedi/- Versus Counsel for Petitioner(s) : Gaurav Dwivedi Counsel for Respondent(s) : A.S.G.I., C.S.C. (Piyush Agrawal,J.) H And V Advanced Material (India) Pvt Ltd .....Petitioner(s) Joint Commissioner, Grade-2(Appeal)-Iv And 2 Others .....Respondent(s) Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad