Rati Traders 2 vs. State Of Up And 2 Others
Held
The Court acknowledged the existence of an alternative appellate remedy. The petitioner's counsel did not dispute this and sought to withdraw the petition.
Facts
The petitioner filed a writ petition challenging an order. The respondent raised a preliminary objection regarding the maintainability of the writ petition due to an alternative appellate remedy.
Key Issues
The primary issue was the maintainability of a writ petition when an alternative statutory remedy of appeal is available.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 988 of 2026 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J.
At the very outset, learned Standing Counsel raises a preliminary objection with regard to maintainability of the writ petition on the ground that against the impugned order, the petitioner has equally, efficacious alternative remedy of filing an appeal under section 112 of the GST Act.
Learned counsel for the petitioner does not dispute the said fact and prays for withdrawal of the writ petition.
In view of the above, the writ petition is dismissed as withdrawn.
The Office shall return the certified copies of the impugned orders to the learned counsel for the petitioner after obtaining the true copies of the same.
May 6, 2026 Amit Mishra Versus Counsel for Petitioner(s) : Suyash Agarwal Counsel for Respondent(s) : C.S.C. (Piyush Agrawal,J.)
Rati Traders .....Petitioner(s)
State Of Up And 2 Others .....Respondent(s) AMIT KUMAR MISHRA High Court of Judicature at Allahabad
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