M/S Triveni Engineering And Industries Private LTD. vs. State Of U.P. And 2 Others
Held
The Court held that the petitioner has a statutory remedy of appeal under Section 107 of the CGST/UPGST Act, 2017, against the impugned assessment order. The Court explicitly stated that it was not expressing any opinion on the merits of the petitioner's case. The writ petition was dismissed on the ground of the availability of an alternative remedy, leaving it open for the petitioner to avail the appellate remedy if they so advised.
Facts
The petitioner, M/s Triveni Engineering And Industries Private Ltd., filed a writ petition before the Allahabad High Court challenging an assessment order dated June 8, 2022, and the levy of penalty and interest pertaining to the Assessment Year 2018-2019. The respondent was the State of U.P. and two other authorities. The petitioner sought to quash the aforementioned order and levies.
Key Issues
1. Whether the petitioner has an alternative remedy against the impugned assessment order and levies? The petitioner, M/s Triveni Engineering And Industries Private Ltd., approached the High Court by way of a writ petition. The respondent, State of U.P., did not explicitly argue on the merits of the case but implicitly relied on the existence of an alternative statutory remedy. The Court was to determine if the petitioner's writ petition was maintainable given the availability of such a remedy.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 1002 of 2022 Petitioner :- M/S Triveni Engineering And Industries Private Ltd.
Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Vinayak Mithal Counsel for Respondent :- C.S.C.
Hon'ble Surya Prakash Kesarwani,J.
Hon'ble Jayant Banerji,J.
Heard Sri Vinayak Mithal, learned counsel for the petitioner and the learned Standing Counsel for the State-respondents.
This writ petition has been filed praying to quash the assessment order dated 8.6.2022 and levy of penalty and interest relating to the Assessment Year 2018-2019.
Against the impugned assessment order, the petitioner has remedy of appeal under Section 107 of the CGST/UPGST Act, 2017. 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 avail remedy of appeal, if so advised.
Order Date :- 1.8.2022 sfa/ AHMAD Date: 2022.08.01 18:18:44 IST Reason: Location: High Court of Judicature at Allahabad
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