M/S Maxono Security Services Private Limited vs. The State Of U.P. And 6 Others
Held
The Court held that a writ petition is not maintainable when a statutory remedy of appeal is available. The petitioner had a clear avenue to challenge the adjudication order through appeal.
Facts
The petitioner challenged an adjudication order passed under Section 74 of the UP GST Act, 2017, via a writ petition. The petitioner had already responded to the show-cause notice that led to the impugned order.
Key Issues
Whether a writ petition is maintainable when a statutory remedy of appeal is available against an adjudication order under the GST Act.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2435 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J.
Having heard learned counsel for the parties and having perused the record, to the extent, challenge has been raised to the adjudication order dated 09.03.2026 passed under Section 74 of the UP GST Act, 2017, in face of statutory remedy of appeal available thereagainst and further in view of the fact that the petitioner had replied to the show-cause notice giving rise to the impugned order, the preliminary objection raised by the State that the writ petition may not be entertained in face of statutory remedy of appeal available, is sustained.
In view of the above, the present writ petition is dismissed, leaving it open to the petitioner to avail his statutory remedy of appeal, in accordance with law. May 6, 2026 Abhilash Versus Counsel for Petitioner(s) : Shailendra Kumar Tiwari, Vinay Kumar Pandey Counsel for Respondent(s) : C.S.C., Chandra Prakash Awasthi, Sant Ram Sharma (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) M/S Maxono Security Services Private Limited .....Petitioner(s) The State Of U.P. And 6 O
The judgment continues below.
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