M/S. Salasar Techno Engineering LTD, Through Its Managing Director, Shri Alok Kumar vs. State Of U.P. Through Secretary Tax And Registration, Govt. Of U.P. At Lucknow And 3 Others
Held
The Court noted that the impugned order was appealable under Section 112 of the CGST Act. It also acknowledged a government order allowing for the extension of appeal timelines until the tribunal is constituted.
Facts
The petitioner challenged an order passed under Section 129(3) of the GST Act by filing a writ petition instead of an appeal. The petitioner argued that the appellate tribunal had not been constituted, preventing them from filing an appeal.
Key Issues
Whether a writ petition is maintainable when an alternative remedy of appeal is available, and the impact of the non-constitution of the GST appellate tribunal on the limitation period for filing appeals.
Sections Cited
Section 129, Section 112
AI-generated summary — verify with the full judgment below
Court No. - 42 Case :- WRIT TAX No. - 289 of 2020 Petitioner :- M/S. Salasar Techno Engineering Ltd, Through Its Managing Director, Shri Alok Kumar Respondent :- State Of U.P. Through Secretary Tax And Registration, Govt. Of U.P. At Lucknow And 3 Others Counsel for Petitioner :- Praveen Kumar Counsel for Respondent :- C.S.C.
Hon'ble Manoj Kumar Gupta,J.
Heard learned counsel for the petitioner and Sri B.K. Pandey, learned Standing Counsel for the State respondents.
The petitioner has preferred the instant petition under Article 226 of the Constitution challenging the order dated 21.10.2019 passed in Appeal No.1130/2019 by respondent no.3 under Section 129 (3) of the U.P. G.S.T.
Act and C.G.S.T. Act, 2017/ Section 20 of the IGST Act, 2017.
It is not disputed that the impugned order is appealable under Section 112 of the C.G.S.T. Act, 2017. The appeal is to be filed within 90 days from the date on which the order sought to be appealed is communicated to the person preferring the appeal.
The instant petition has been filed bye-passing the remedy of appeal under Section 112 of the Act on the ground that the appellate tribunal has not been constituted till date.
It has been pointed ou
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.