M/S Prakash Medical Stores vs. Union Of India & Ors [WTAX(A) 5865 of 2025 dated 12 Dec 2025 – All. HC]
The Deputy Commissioner, State Tax, Kanpur, issued an ex parte order under Section 73 of the UPGST Act, 2017, on 23.04.2024. The Petitioner filed an application for Rectification of Order u/s 161 on 23.05.2024 (onemonth and one day after the adjudication order). The Adjudicating Authority, however, rejected the application on 22.10.2024, declaring it as notmaintainable for lack of any apparent error.
