Well Industries vs. State Of U.P. And 2 Others
Original PDF →Facts
The petitioner, Well Industries, filed a writ petition before the High Court of Judicature at Allahabad challenging an order dated 13.04.2021 passed by the Deputy Commissioner, Commercial Tax, Sector-22, Lakhanpur, Kanpur. This order was issued under Section 73 of the CGST/U.P. GST Act, 2017, read with Rule 142(1) of the CGST Rules, for the period September 2017 to March 2018. The petitioner sought quashing of this order. The respondent was the State of U.P. and two others.
Held
The Court held that the writ petition is not maintainable due to the existence of an alternative statutory remedy. The petitioner's counsel acknowledged that the impugned order, passed under Section 73 of the CGST/U.P. GST Act, 2017, read with Rule 142(1) of the CGST Rules, is appealable under Section 107 of the Act. The Court, therefore, dismissed the writ petition on the ground of availability of an alternative remedy. The petitioner was left at liberty to avail the remedy of appeal in accordance with law. No other issue was decided.
Key Issues
1. Whether the writ petition is maintainable when an alternative remedy of appeal is available under Section 107 of the CGST/U.P. GST Act, 2017? The petitioner argued that the impugned order, passed under Section 73 of the CGST/U.P. GST Act, 2017 read with Rule 142(1) of the CGST Rules, is appealable under Section 107 of the Act. The respondent, represented by the Standing Counsel, did not present any specific arguments but implicitly supported the availability of the alternative remedy by not contesting the petitioner's statement regarding appealability.
Sections Cited
Section 73, Rule 142(1), Section 107
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 364 of 2022 Petitioner :- Well Industries Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- C.S.C.
Hon'ble Surya Prakash Kesarwani,J.
Hon'ble Jayant Banerji,J.
Heard Sri Rahul Agarwal, learned counsel for the petitioner and Sri B.P. Singh Kachhawah, learned Standing Counsel for the State-respondents.
This writ petition has been filed praying for the following relief: "(a) Issue a writ, order or direction in the nature of Certiorari quashing the impugned order dated 13.04.2021 (Annexure-1 to the writ petition) passed by Deputy Commissioner, Commercial Tax, Sector- 22, Lakhanpur, Kanpur - respondent no.3;"
Learned counsel for the petitioner states that the impugned order dated 13.04.2021 under Section 73 of the CGST/ U.P. GST Act, 2017 read with Rule 142 (1) of the CGST Rules, for the Financial Year 2017-2018 (September, 2017 - March, 2018) is appealable under Section 107 of the Act.
Be as it may, in view of the aforesaid, the writ petition is dismissed on the ground of alternative remedy leaving it open for the petitioner to avail the remedy of appeal in accordance with law.
Order Date :- 24.3.2022 NLY YADAV Date: 2022.03.24 17:58:24 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.