M/S Jitendra Singh Contractor vs. State Of U.P. And 2 Others
Held
The Court did not delve into the merits of the case or the validity of the orders passed under Section 17 of the Act. The primary issue addressed was the availability of an alternative remedy. The Court accepted the respondent's submission that an efficacious remedy of appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017, was available to the petitioner. The Court also noted the respondent's contention regarding the possibility of condoning any delay in filing the appeal by relying on Circular No. 53 of 2023-C.T. Consequently, the petitioner's counsel sought permission to withdraw the writ petition to pursue the appellate remedy. The Court granted this request, dismissing the writ petition as withdrawn with liberty to the petitioner to approach the appellate forum.
Facts
The petitioner, M/s Jitendra Singh Contractor, filed a writ petition before the Allahabad High Court challenging three orders passed under Section 17 of the Uttar Pradesh Goods and Services Tax Act, 2017. These orders were dated September 1, 2020, September 1, 2020, and November 25, 2020. The respondent was the State of U.P. and two other authorities. The counsel for the Department contended that the petitioner had an efficacious remedy of appeal under Section 107 of the Act and could seek condonation of delay by referring to Circular No. 53 of 2023-C.T. dated November 2, 2023.
Key Issues
1. Whether the petitioner has an efficacious remedy of appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017, against the orders passed under Section 17 of the Act. Petitioner's contention: The petitioner did not explicitly argue against the existence of an efficacious remedy but instead sought to withdraw the writ petition with liberty to approach the appellate forum. Respondent's contention: The respondent argued that the petitioner possessed an efficacious remedy of appeal under Section 107 of the Act. Furthermore, the respondent pointed out that any delay in filing the appeal could be addressed by availing the benefits of Circular No. 53 of 2023-C.T., dated November 2, 2023, for condonation of delay.
Sections Cited
Section 17, Section 107
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:237122-DB Court No. - 3 Case :- WRIT TAX No. - 1398 of 2023 Petitioner :- M/S Jitendra Singh Contractor Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Kedar Nath Kumar,Amit Upadhyay,Vishnu Kesarwani Counsel for Respondent :- CSC Hon'ble Siddhartha Varma,J. Hon'ble Shekhar B. Saraf,J.
Heard learned counsel for the petitioner and Sri Nimai Dass, learned counsel for the Department.
This writ petition has been filed challenging the orders passed under Section 17 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the Act) dated 1.9.2020, 1.9.2020 and 25.11.2020. 3. Learned counsel for the Department, Sri Nimai Dass, states that the petitioner had an efficacious remedy of filing appeal against the impugned orders under Section 107 of the Act. He further states that for the purpose of delay in filing the appeal, he can always take the benefit of Circular No.53 of 2023-C.T., dated 2.11.2023. 4. Learned counsel for the petitioner states that the present writ petition may be dismissed as withdrawn with liberty to the petitioner to approach the appellate forum.
The writ petition is, accordingly,
The judgment continues below.
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