M/S Bushrah Export House , Lucknow Thru. Sole Proprietor Syed Asif Ali vs. Union Of INDIA Thru. Secy. Ministry Of Finance Deptt. Of Revenue , New Delhi And Others
Held
The Court found that while a Special Appeal on a related matter was pending, the cause of action in the present case was different. The Court directed the petitioner to approach the appellate authority, which was ordered to consider the appeal on its merits.
Facts
The petitioner, a garment manufacturer and exporter, claimed an Input Tax Credit refund. A show cause notice was issued, and an impugned order was passed, which the petitioner challenged via writ petition. The respondent raised a preliminary objection regarding the maintainability of the petition due to the availability of a statutory appeal remedy.
Key Issues
Whether the writ petition is maintainable when a statutory appeal remedy is available, and whether the appellate authority should consider the petitioner's appeal on merits after the petitioner pursued the writ petition.
Sections Cited
Section 54(7)
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC-LKO:52305-DB Court No. - 3 Case :- WRIT TAX No. - 200 of 2024 Petitioner :- M/S Bushrah Export House , Lucknow Thru. Sole Proprietor Syed Asif Ali Respondent :- Union Of India Thru. Secy. Ministry Of Finance Deptt. Of Revenue , New Delhi And Others Counsel for Petitioner :- Yashovardhan Swarup,Desh Deepak Singh Counsel for Respondent :- A.S.G.I.,Dipak Seth Hon'ble Mrs. Sangeeta Chandra,J.
Hon'ble Shree Prakash Singh,J.
Heard Sri Yashovardhan Swarup, learned counsel for the petitioner, learned standing counsel who appears on behalf of the State-respondent., Sri Saurav Mishra who has filed his memo of appearance on behalf of opposite party no. 1, which is taken on record and Sri Saurav Yadav who appears for the opposite party nos. 2 to 4.
This petition has been filed by the petitioner with the following main prayers:- "i. a Writ of Certiorari of a writ, order or direction in the nature of certiorari quashing the order dated 01.05.2024 passed by the Opposite Party No.4 contained in Annexure No. 2 to this writ petition; ii. a Writ of Certiorari of a writ, order or direction in the nature of certiorari quashing the) show cause notice the show cause noti
The judgment continues below.
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