M/S Kashi Traders vs. State Of U.P. And Another
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HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3346 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J.
Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri Arvind Mishra, learned counsel for the revenue.
Present writ petition has been filed against the adjudication order dated 08.04.2025 passed by respondent no.2 under Section 74(5) of the U.P. G.S.T. Act, 2017/Central Goods and Services Tax Act, 2017 for the tax period 2021-22. On oral submission, learned counsel for the petitioner states that other tax period are also involved.
The thrust of the submission being advanced is that the issue of extended period of limitation invoked under Section 74 of the Act and the allegation of reuse of E-way bills has been categorically dealt with in separate appeal proceedings being Appeal No.2425AKNP000309/2024/AD0904240612158/2023-24 and Appeal No.KNP2/GST/2223AKNP000333/AD0909220085317/2022/2022-23. Relying on the orders passed in those proceedings (annexed at Annexure No.10 to the writ petition), it has been contested that the respondent authority had no juri iction to record contrary findings.
On the other hand, learned Standing Counsel would submit the appeal orders are themselves subject to further appeal before the Tribunal. Since the Tribunal is in the process of being constituted, both, the assessee has also the revenue have been granted relaxation of time to file such appeals, by the CBIC. Therefore, it may be premature the conclude that the findings recorded by the appeal authorities (as relied by the petitioner) have attained finality. In such facts, preliminary objection has been raised that the petitioner has alternative remedy of appeal. Therefore, no interference is warranted in such matters involving factual disputes. On that count, learned counsel for the petitioner would submit that the petitioner has lost limitation during pendency of this writ petition.
Having heard learned counsel for the parties and having perused the record, while it cannot be denied that at present there may exist findings of the fact recorded by the Versus Counsel for Petitioner(s) : Pooja Talwar Counsel for Respondent(s) : C.S.C. M/S Kashi Traders .....Petitioner(s) State of U.P. and Another .....Respondent(s)
appeal authority on which the petitioner may rely, at the same time it is equally true that those appeal orders may not have attained finality in the context of the facts noted above. Since CBIC has itself granted relaxation of time to the parties to file their appeals against the orders passed by first appellate orders, it certainly would be premature to a attach finality to the appeal orders relied by learned counsel for the petitioners.
In view of such facts, it cannot be denied that the issue of availability of extended period of limitation on the ground of suppression etc. would involve fact disputes which may most appropriately be considered in appeal proceedings. Similarly, issue of re-use of E-way bills also involves fact disputes that may be left to the appeal authorities to deal with.
For the above reason, interference claimed in the present writ petition is declined as it is not a case of the petitioner that the impugned order suffers from inherent lack of juri iction. Plea of error in exercise of juri iction springs by way of effect caused by the appeal orders.
In view of above, the prayer is declined. However, keeping in mind the further fact the writ petition remained pending since July 2025, we further provide subject to the petitioner filing statutory appeal against the impugned order within a period of three weeks from today, the same may be entertained and dealt with and decided on its own merit by treating the appeal filed within limitation and without being prejudiced by any observation made in this order.
The writ petition is disposed of. October 27, 2025 Mohit WTAX No. 3346 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) MOHIT KUMAR KUSHWAHA High Court of Judicature at Allahabad
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.