M/S Polo International Through Its Proprietor Shri Ashutosh Sajjan Agarwal vs. State Of U.P., Through Secretary, Institutional Finance, Civil Secretariat,U.P. Govt. And 2 Others
Held
The Court noted that the petitioner could avail the remedy of appeal once the tribunal is constituted, as per the Ninth Removal of Difficulties Order, 2019. Since the goods were released, no immediate prejudice was caused.
Facts
The petitioner challenged orders under Section 129(3) of the GST Acts and sought a refund of deposited amounts. The petition was filed bypassing the statutory appeal remedy under Section 112 due to the non-constitution of the appellate tribunal.
Key Issues
Whether a writ petition is maintainable when a statutory remedy of appeal is available but not yet practically accessible due to administrative reasons. The availability and applicability of the Removal of Difficulties Order for filing appeals.
Sections Cited
Section 129, Section 112, Section 109
AI-generated summary — verify with the full judgment below
Court No. - 42 Case :- WRIT TAX No. - 291 of 2020 Petitioner :- M/S Polo International Through Its Proprietor Shri Ashutosh Sajjan Agarwal Respondent :- State Of U.P., Through Secretary, Institutional Finance, Civil Secretariat,U.P. Govt. And 2 Others Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- C.S.C. Hon'ble Manoj Kumar Gupta,J. Heard Sri Rishi Raj Kapoor, 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 26.11.2019 passed in Appeal No.GST-03/19 by respondent no.2 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 and tax and penalty order No.228 dated 5.9.2018 passed 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 and has also prayed for a direction to respondent no.3 to refund the amount of Rs.31,304/- deposited at the time of filing of appeal before respondent no.
It is not disputed that the impugned orders are appealable under Section 112 of the C.G.S.T.
The judgment continues below.
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