M/S Raki Avenues vs. The Government Of Andhra Pradesh
Held
The Court directed the petitioner to avail the alternative remedy of filing an appeal before the appellate authority. The appeal is to be dealt with in accordance with law.
Facts
The petitioner filed a writ petition challenging a penalty order passed under the GST Act. The Court was informed of a similar writ petition that was disposed of by directing the petitioner to avail the appellate remedy.
Key Issues
Whether the petitioner should be directed to avail the statutory alternative remedy of appeal instead of pursuing a writ petition.
Sections Cited
None mentioned
AI-generated summary — verify with the full judgment below
HON’BLE SRI JUSTICE C. PRAVEEN KUMAR & HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
W.P. No. 24404 of 2020
O R D E R:- (Per Hon’ble Sri Justice C.Praveen Kumar)
This writ petition is filed for the following substantive relief: “….to issue a writ of mandamus declaring the order passed by the 2nd respondent on 12.03.2020 against the petitioner to the extent of penalty imposed, as unsustainable, nullity and contrary to the provisions of the GST Act and Rules read with Articles 14 and 265 of the Constitution of India and consequently set aside the same”.
When the matter is taken up for hearing, it is brought to the notice of this Court that a similar writ petition in W.P.No.24082 of 2020 was filed challenging the order passed against the assessment order, and this Court, by order dated 17.12.2020, disposed of the same directing the petitioner therein to avail the remedy of filing an appeal before the appellate authority.
Having regard the above submission, the present writ petition is disposed of directing the petitioner to avail the alternative remedy of filing an appeal before the appellate authority within a period
The judgment continues below.
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