M/S Gulati Metal Works vs. State Of U.P. And 2 Others

Facts

The petitioner, M/s Gulati Metal Works, filed a writ petition challenging two orders dated September 30, 2021, and October 7, 2021, pertaining to Assessment Years 2017-18 and 2018-19, respectively. The petitioner also sought a direction to the respondent to supply copies of documents relied upon for issuing intimation in Form GST DRC-01A and notices in Form GST DRC-01 for the said assessment years, before proceeding with adjudication under Section 74 of the CGST Act. The State-respondents were represented by the Standing Counsel.

Held

The Court held that the petitioner has a statutory right of appeal under Section 107 of the CGST/UPGST Act, 2017, against the impugned orders. The Court explicitly stated that it was not expressing any opinion on the merits of the petitioner's case. The reasoning was solely based on the existence of an efficacious alternative remedy. Therefore, the writ petition was dismissed on the ground of availability of this alternative remedy. The Court did not decide on the petitioner's claims regarding the supply of documents or the validity of the adjudication process, as these were issues that could be raised before the appellate authority.

Key Issues

1. Whether the petitioner has an alternative remedy of appeal against the impugned orders under Section 107 of the CGST/UPGST Act, 2017? The petitioner sought to quash the impugned orders and sought a mandamus for supply of documents before adjudication. The petitioner's primary contention, implied by the prayer for quashing and mandamus, was that the adjudication process was flawed and that they were entitled to the documents before further proceedings. The respondent, through the Standing Counsel, argued that an alternative remedy of appeal was available to the petitioner under Section 107 of the CGST/UPGST Act, 2017, which would address the petitioner's grievances.