M/S Vishwa Printers And Packages PVT. LTD. Thru. Director Sri Vibhash Nand Gupta vs. Commissioner Goods And Services Tax Lko. And Another
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The petitioner, M/s Vishwa Printers And Packages Pvt. Ltd., previously challenged certain orders before the High Court in Writ Tax No. 84 of 2022. The Court, on May 4, 2022, disposed of that petition, advising the petitioner to file a statutory appeal under Section 107 of the U.P. Goods and Service Tax Act, 2017, or pursue other legal remedies. Instead of filing an appeal, the petitioner made a representation to an unspecified authority, which was dismissed as not maintainable. Subsequently, the petitioner approached the GST Council, which also rejected the representation. The petitioner then filed the present writ petition challenging these subsequent rejections.
Held
The Court held that the second writ petition is not maintainable. The reasoning is based on the petitioner's prior approach to the High Court in Writ Tax No. 84 of 2022, where they were explicitly granted liberty to file a statutory appeal under Section 107 of the U.P. Goods and Service Tax Act, 2017, or to take recourse to other legal remedies. The petitioner, however, chose not to file an appeal. Instead, they made representations to an authority and the GST Council, which were dismissed as not maintainable. Crucially, when questioned by the Court, the petitioner's counsel could not identify any statutory provision that permitted such representations. Therefore, the Court concluded that the petitioner failed to avail the prescribed legal remedies and was attempting to pursue an avenue not recognized by law, rendering the second writ petition unsustainable. The Court reiterated the liberty to avail remedies as prescribed under law, where permissible.
Key Issues
1. Whether the second writ petition is maintainable when the petitioner failed to avail the statutory remedy of appeal under Section 107 of the U.P. Goods and Service Tax Act, 2017, as advised by this Court in a previous writ petition? Petitioner's Contention: The petitioner argued that their representations were made to various authorities and the GST Council, implying a belief in the availability of such recourse. However, the judgment does not explicitly record detailed arguments from the petitioner regarding the maintainability of the second writ petition, beyond their actions of making representations. Respondent's Contention: The respondent, represented by the Standing Counsel, implicitly argued for the dismissal of the writ petition based on the petitioner's failure to pursue the statutory appeal and the lack of any provision under which their representations were made. The Court noted that when asked, counsel for the petitioner could not point out any provision under which such representations were submitted.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2025:AHC-LKO:14359-DB Court No. - 2 Case :- WRIT TAX No. - 106 of 2025 Petitioner :- M/S Vishwa Printers And Packages Pvt. Ltd. Thru. Director Sri Vibhash Nand Gupta Respondent :- Commissioner Goods And Services Tax Lko. And Another Counsel for Petitioner :- Onkar Pandey,Arjun Gupta Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. Heard. The petitioner had earlier approached this Court challenging the same orders which are impugned herein by means of Writ Tax No.- 84 of 2022 (M/S Vishwa Printers And Packages Pvt. Ltd. Sitapur Road of on 04.05.2022 in the following terms:- "Without entering into the issue as to whether the show cause notice was served and the petitioner was given opportunity of hearing or not, we are of the considered opinion that the said ground being urged by the learned counsel for the petitioner before us in these proceedings can very well be taken up before the Appellate Authority by preferring appeal under Section 107 of U.P. Goods and Service Tax Act, 2017. We, are thus are not inclined to entertain this writ petition. We hereby dispose of this writ petition with the liberty to the petitioner to file a statutory appeal under Section 107 of U.P. Goods and Service Tax Act, 2017 or to take recourse of any other legal remedy available to him. In case any statutory appeal is preferred by the petitioner, the same shall be decided by the Appellate Authority on merit as expeditiously as possible." Undisputedly, the petitioner did not prefer any appeal instead he made
a representation to some authority which has been dismissed as not acceptable/ maintainable. He has then approached the GST Council, which has also rejected the same. On being asked as to under which provision, such representations were submitted, none could be pointed out. The second writ petition is not maintainable in view of the facts noticed hereinabove, accordingly, it is dismissed. Liberty is already there with the petitioner to avail the remedies as may be prescribed under law as far as it may be permissible. (Om Prakash Shukla,J.) (Rajan Roy,J.) Order Date :- 10.3.2025 Gurpreet Singh GURPREET SINGH High Court of Judicature at Allahabad, Lucknow Bench
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.