LARI ALMIRA HOUSE Vs. STATE OF U. P.

JUDGEMENT

(1.) Both the writ petitions are common in terms of the content and relate to the same assessee although for different years, as such, the same are being decided by means of this common order. For the sake of brevity, the facts of Writ Tax No.1570 of 2022 are being referred to.

(2.) Both the writ petitions have been filed challenging the order dtd. 24/1/2022 passed in exercise of the power under Sec. 74 of the U.P. G.S.T. Act against the petitioner as well as the order dtd. 30/9/2022 passed by the first appellate authority whereby the appeal was dismissed as beyond limitation.

(3.) The contention of the counsel for the petitioner is that the appellate authority has erred in dismissing the delay condonation application, however he argues that in the event, this Court finds that the appellate court had rightly dismissed the application for extension of period of limitation, this Court should hear the matter in respect of challenge to the order dtd. 24/1/2022 on the grounds which are available for challenge of a quasi judicial order in exercise of the power under Article 226 of the Constitution of India, more so as the doctrine of merger would not apply as the appeal has been dismissed on the ground of limitation and not on merits.