M/S Oppo Mobiles INDIA Private Limited vs. State Of U.P. And 2 Others
Held
The Court held that the petitioner has an alternative remedy of filing an appeal under Section 107 of the CGST Act. Therefore, the writ petition is not maintainable.
Facts
The petitioner challenged an order imposing penalty after seizure of goods under Section 129(3) of the CGST Act. The goods were seized under Section 129 of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017.
Key Issues
Whether a writ petition is maintainable when an alternative statutory remedy of appeal is available to the petitioner.
Sections Cited
Section 129, Section 107, Section 20
AI-generated summary — verify with the full judgment below
Court No. - 39 Case :- WRIT TAX No. - 1480 of 2022 Petitioner :- M/S Oppo Mobiles India Private Limited Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Nishant Mishra,Vedika Nath Counsel for Respondent :- C.S.C.
Hon'ble Mrs. Sunita Agarwal,J.
Hon'ble Vipin Chandra Dixit,J.
Heard learned counsel for the parties and perused the record.
Challenge is to the order dated 05.11.2022 passed under Section 129(3) of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017.
On various grounds made in the present petition to challenge the order of imposition of penalty after seizure of the goods.
The remedy before the petitioner is to file appeal under Section 107 of the CGST Act, 2017.
The writ petition is, accordingly, dismissed on the ground of alternative remedy.
However, in case, the appeal is filed within a period of three weeks' from today along with certified copy of this order, the appellate authority shall make an endeavour to decide the appeal as expeditiously as possible.
Order Date :- 6.12.2022 sailesh PRAJAPATI Date: 2022.12.07 17:42:15 IST Reason: Location: High Court of Judicature at Allahabad
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