M/S Migson Auto Mobiles And Another vs. State Of U.P. And 2 Others
Held
The Court noted that the petitioner has an alternative remedy of filing an appeal under Section 107 of the CGST/UPGST Act. Therefore, without commenting on the merits, the writ petition was dismissed.
Facts
The petitioners filed a writ petition challenging an order passed under Section 129(1)(b) of the U.P. GST Act and Section 20 of the IGST Act. They sought to quash the order and secure the release of their vehicle and goods.
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 20, Section 107
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 1025 of 2022 Petitioner :- M/S Migson Auto Mobiles And Another Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Manish Gupta Counsel for Respondent :- C.S.C. Hon'ble Surya Prakash Kesarwani,J. Hon'ble Jayant Banerji,J. This writ petition has been filed praying for the following relief: "I. Issue a writ, order or direction in the nature of Certiorari quashing the order passed under Section 129(1)(b) of the U.P. GST Act r/w Section 20 of the IGST Act dated 28/6/2022 passed by the respondent no.
II. Issue a writ, order or direction in the nature of Mandamus directing the respondent no. 3 to release the vehicle bearing no. RJ 11 GB 2278 along with goods forthwith." Against the impugned order, the petitioner has remedy of filing an appeal under Section 107 of the CGST/UPGST Act and, therefore, without expressing any opinion on merits of the case of the petitioner, the writ petition is dismissed leaving it open for the petitioner to file an appeal against the impugned order. Order Date :- 2.8.2022 A. V. Singh SINGH Date: 2022.08.02 17:54:10 IST Reason: Location: High Court of Judicature at Alla
The judgment continues below.
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