Sandhya Enterprises vs. State Of U.P. And 2 Others
Facts
The petitioner, Sandhya Enterprises, filed a writ petition before the High Court challenging an order dated 3.2.2023. The respondent was the State of U.P. and two others. The petition was filed under Article 226 of the Constitution of India. The court noted that the order under challenge was appealable under Section 107 of the U.P. Goods and Services Tax Act 2017. Disputed facts were involved, leading the court to deem it unsuitable for interference under its extraordinary writ jurisdiction.
Held
The Court held that the order dated 3.2.2023 is appealable under Section 107 of the U.P. Goods and Services Tax Act 2017. Consequently, the Court found that the writ petition filed under Article 226 of the Constitution of India was not the appropriate forum for adjudication, particularly because disputed facts were involved. The Court reasoned that exercising extraordinary writ jurisdiction in such circumstances would be inappropriate. However, recognizing that the limitation period for filing an appeal might still be available, the Court directed that if the petitioner files an appeal within two weeks from the date of the order, the appeal should be entertained and decided on its merits, without prejudice to any observations made in the writ petition order. No specific amount in dispute was mentioned.
Key Issues
1. Whether the order dated 3.2.2023 is appealable under Section 107 of the U.P. Goods and Services Tax Act 2017? 2. Whether the High Court should entertain a writ petition under Article 226 of the Constitution of India when an alternative statutory remedy of appeal is available and disputed facts are involved? Petitioner's Contention: The petitioner approached the High Court by way of a writ petition. The judgment does not record any specific arguments made by the petitioner regarding the appealability of the order or the appropriateness of the writ jurisdiction. Respondent's Contention: The respondent, State of U.P. and others, did not present any specific arguments recorded in the judgment. However, the court's observation that the order is appealable under Section 107 of the Act and that disputed facts are involved implicitly suggests the State's position that the statutory remedy should be pursued.
Sections Cited
Section 107, Article 226
AI-generated summary — verify with the full judgment below
Court No. - 29 Case :- WRIT TAX No. - 164 of 2023 Petitioner :- Sandhya Enterprises Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Naveen Chandra Gupta,Arjit Gupta,Manish Gupta Counsel for Respondent :- C.S.C.
Hon'ble Pritinker Diwaker,Acting Chief Justice Hon'ble Saumitra Dayal Singh,J.
Having heard learned counsel for the parties and having perused the record, undisputedly, the order dated 3.2.2023 is appealable under Section 107 of the U.P. Goods and Services Tax Act 2017.
Since disputed facts are involved, we do not find it a fit case to offer any interference in exercise of extra ordinary juri iction of this Court under Article 226 of the Constitution of India. However, since the limitation to file an appeal still survives, we dispose of the present writ petition with a direction, in case the petitioner files an appeal within a period of two weeks from today after making statutory compliance, that appeal may be entertained and decided on its own merits, as expeditiously as possible, without being prejudiced by any observation made in this order.
Order Date :- 21.2.2023 Prakhar (Saumitra Dayal Singh, J.) (Pritinker Diwaker, Acting Chief Justice)
Digita
The judgment continues below.
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