M/S Shivam Enterprises vs. State Of U.P. And Another
Original PDF →Facts
The petitioner, M/s Shivam Enterprises, filed a writ petition under Article 226 of the Constitution of India before the Allahabad High Court. The petitioner sought to quash two orders dated 05.10.2024 and 18.10.2024, passed under Sections 125 and 127 of the Uttar Pradesh Goods and Services Tax Act, 2017, by Respondent No. 2. The petitioner contended that these orders were misfounded, unwarranted, and against the legislative scheme. The State of U.P. and another were the respondents. The Court noted that the petitioner had not availed of the alternative remedy of filing an appeal under Section 107 of the UPGST Act, 2017, within the prescribed time.
Held
The Court held that the writ petition was not maintainable before the High Court on two primary grounds. Firstly, the petitioner had failed to avail of the alternative statutory remedy of filing an appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017, within the prescribed time. Secondly, the Court found no apparent jurisdictional error in the orders passed by the respondent authority. Consequently, the Court saw no reason to keep the writ petition pending and dismissed it. The operative direction was the dismissal of the writ petition.
Key Issues
1. Whether the writ petition is maintainable before the High Court when an alternative statutory remedy of appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017, is available and has not been availed of by the petitioner within the stipulated time. 2. Whether there is any jurisdictional error in the orders dated 05.10.2024 and 18.10.2024 passed by Respondent No. 2 under Sections 125 and 127 of the UPGST Act, 2017. Petitioner's Contention: The petitioner argued that the orders passed by the respondent were misfounded, unwarranted, and against the legislative scheme, implying a need for High Court intervention. The petitioner sought a writ of certiorari to quash these orders. Respondent's Contention: The Standing Counsel for the State respondents implicitly argued for the dismissal of the writ petition on the grounds of non-maintainability due to the availability of an alternative remedy and the absence of jurisdictional error.
Sections Cited
Section 107, Section 125, Section 127
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2025:AHC:142030-DB Court No. - 3 Case :- WRIT TAX No. - 3647 of 2025 Petitioner :- M/S Shivam Enterprises Respondent :- State of U.P. and Another Counsel for Petitioner :- Arun Mishra,Vijay Pratap Singh Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J.
Heard learned counsel appearing on behalf of the petitioner and Sri Arvind Kumar Misrha, learned Standing Counsel appearing on behalf of the State respondents.
This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has sought for the following substantial relief: "Issue a writ of Certiorari quashing order dated 05.10.24 & 18.10.24 U/s 125 & 127 of UPGST Act, 2017 against the petitioner by the respondent No.2 as the same is misfounded, unwarranted and against the aim and intent of the legislative scheme."
Upon hearing counsel appearing on behalf of the parties and perusing the documents, we are of the view that the present writ petiton is not maintainable before this Court on two grounds. Firstly, the petitioner has chosen not to avail of the alternative remedy and secondly there does not appear to be any juri ictional error with regard to the orders that have been passed. The remedy of filing an appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 has not been availed of by the petitioner within time.
In light of the same, we do not see any reason to keep the present petition pending before this Court. The writ petition is dismissed as not maintainable. Order Date :- 20.8.2025 Kuldeep (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) KULDEEP SINGH 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.