M/S Unique Enterprises vs. State Of U.P. And 2 Others
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Court No. - 3 Case :- WRIT TAX No. - 755 of 2022 Petitioner :- M/S Unique Enterprises Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Aloke Kumar Counsel for Respondent :- C.S.C.
Hon'ble Surya Prakash Kesarwani,J.
Hon'ble Jayant Banerji,J.
Heard Sri Aloke Kumar, learned counsel for the petitioner and the learned standing counsel.
This writ petition has been filed praying for the following reliefs: "(i) Issue a suitable writ, order or direction in the nature of certiorari quashing the Order alleged to be dated 25.04.2022 [Annexure no.10 to the writ petition] passed by respondent no.3 under section 129(3) of the CGST Act. (ii) Issue a suitable writ, order or direction in the nature of mandamus commanding the respondent no.3 to release the goods and vehicle no.UP78BT/6144 intercepted on 12.04.2022."
Learned standing counsel has raised a preliminary objection as to maintainability of the writ petition on the ground that against the impugned order, the petitioner has alternative remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017 read with Section 20 of the IGST Act, 2017.
Against the impugned order dated 25.04.2022 under Section 129(1)(b) of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017, the petitioner has a right of appeal under Section 107 of the CGST Act, 2017. Therefore, the writ petition is dismissed on ground of alternative remedy leaving it open for the petitioner to file an appeal before the appellate authority.
It is made clear that we have not expressed any opinion on merits of the case of the petitioner.
Order Date :- 27.5.2022 NLY YADAV Date: 2022.05.31 17:37:46 IST Reason: Location: High Court of Judicature at Allahabad
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.