M/S Kunal Veneer And Plywood Industries vs. Commissioner Commercial Tax Lucknow And Another
Held
The Court held that the pleadings in the writ petition were deficient regarding the service of the notice dated 07.04.2021 and the impugned order dated 30.06.2021. It was not specifically asserted that the notices were not uploaded on the GST portal or that no email or SMS were sent upon such upload. In the absence of specific pleadings to this effect, the Court found it inappropriate to examine the issue further. Consequently, without reaching a conclusion on the actual service of the notice and order, the Court declined to interfere under Article 226 of the Constitution of India, citing the availability of an alternative remedy of appeal. The ratio is that a writ petition may not be entertained when there is a statutory alternative remedy available, especially when the petitioner's own pleadings are deficient on a crucial factual aspect like service of notice.
Facts
The petitioner, M/s Kunal Veneer and Plywood Industries, challenged an order dated 30.06.2021 passed by respondent no. 2 under Section 74 of the U.P. Goods and Services Tax Act, 2017. The Court had previously directed the Standing Counsel to provide written instructions regarding the service of a notice dated 07.04.2021 and subsequent orders. The Standing Counsel submitted written instructions, marked as 'X', indicating that the notice and impugned order were served by uploading them on the GST portal. The petition's pleadings were found deficient as they did not specifically assert non-receipt of notices uploaded on the GST portal or the absence of email/SMS notifications.
Key Issues
1. Whether the notice dated 07.04.2021 and the impugned order dated 30.06.2021 were duly served on the petitioner, considering the service was effected through uploading on the GST portal? (Question of fact and law, turning on principles of natural justice and procedural compliance under the U.P. GST Act, 2017). Petitioner's contention: The petitioner's pleadings were deficient in specifically denying the upload of notices on the GST portal or the non-receipt of email/SMS alerts. The Court noted this deficiency rather than a specific argument from the petitioner regarding improper service. Respondent's contention: The respondent (Revenue) argued that service was effected by uploading the notice and order on the GST portal, as per their written instructions. No specific authorities or precedents were cited by the respondent in the provided text.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 868 of 2021 Petitioner :- M/S Kunal Veneer And Plywood Industries Respondent :- Commissioner Commercial Tax Lucknow And Another Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- C.S.C.
Hon'ble Naheed Ara Moonis,J.
Hon'ble Saumitra Dayal Singh,J.
Challenge has been raised to the order dated 30.06.2021 passed by the respondent no. 2, under section 74 of the U.P. Goods and Services Tax Act, 2017.
In view of the pleadings made in paragraph nos. 24 and 25 of the petitioner, we had by our last order required the learned Standing Counsel to complete written instructions with respect to service of notice dated 07.04.2021 and the consequent orders that came to be passed thereon. Today, learned Standing Counsel has placed before the Court written instructions. The same have been marked as "X" and retained on record.
It transpires that the notice and the impugned order was served on the petitioner in manner prescribed by uploading the same on the GST portal.
The pleadings in the petition as to service of notice and impugned order are deficient. It has not been specifically asserted that those notices were not uploaded on GST portal or that
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