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 dated 8.6.2022, which includes the levy of penalty and interest for the Assessment Year 2018-2019. The Court explicitly stated that it was not expressing any opinion on the merits of the petitioner's case. The reasoning was based on the existence of the alternative statutory remedy. The ratio decidendi is that High Courts generally relegate parties to statutory remedies when they are available and efficacious, unless there are exceptional circumstances warranting interference under Article 226 of the Constitution. The operative direction was to dismiss the writ petition, leaving it open for the petitioner to avail the remedy of appeal.

Facts

The petitioner, M/s Triveni Engineering And Industries Private Ltd., filed a writ petition before the High Court of Judicature at Allahabad. The petition sought to quash an assessment order dated 8.6.2022, along with the levy of penalty and interest. The assessment order pertains to the Assessment Year 2018-2019. The respondent is the State of U.P. and two others. The Court heard arguments from the petitioner's counsel and the Standing Counsel for the State.

Key Issues

1. Whether the petitioner has an alternative remedy against the assessment order dated 8.6.2022, including the levy of penalty and interest for the Assessment Year 2018-2019? The petitioner contended that the writ petition was the appropriate recourse. The respondent contended that the petitioner has a statutory remedy of appeal under Section 107 of the CGST/UPGST Act, 2017.