M/S Jay Prakash Thekedar vs. Commissioner, Commercial Taxes And Another

Held

The Court held that an alternative remedy by way of appeal under Section 107 of the U.P. Goods and Services Tax Act, 2017, is available to the petitioner against the order passed by the Assessing Authority under Section 74(9) and the subsequent recovery order. The revenue's submission regarding the availability of this statutory remedy was not disputed by the petitioner. Therefore, the Court decided to relegate the petitioner to the alternative remedy available under the Act. The writ petition was disposed of on this basis, without delving into the merits of the orders passed by the Assessing Authority.

Facts

The petitioner, M/s Jay Prakash Thekedar, filed a writ petition challenging an order dated 03.08.2022 passed by the Assessing Authority (respondent no.2) under Section 74(9) of the U.P. Goods and Services Tax Act, 2017, and a subsequent recovery order dated 07.09.2022. The revenue confirmed that the petitioner was engaged in business during the relevant period but had failed to file monthly returns. The petitioner did not dispute the availability of an alternative remedy.

Key Issues

1. Whether the petitioner has an alternative remedy available against the impugned orders passed by the Assessing Authority under Section 74(9) and the subsequent recovery order. Petitioner's contention: Not explicitly recorded, but the filing of a writ petition suggests a challenge to the orders. However, the petitioner did not dispute the availability of an alternative remedy. Revenue's contention: The revenue argued that the petitioner has an alternative remedy of challenging the impugned orders in appeal under Section 107 of the U.P. Goods and Services Tax Act, 2017.