M/S Mittal Engineering Industries And Another vs. State Of U.P. And 2 Others

Held

The Court held that the proper course of action for the petitioners was to submit a reply before the concerned authority regarding the notice issued under Section 129 of the Goods and Services Tax Act. The Court found no sufficient reason to interfere with the notice at the present stage of the proceedings. Therefore, the writ petition was dismissed. However, the dismissal was made with a specific direction leaving it open for the petitioners to submit their reply before the authority.

Facts

The petitioners, M/s Mittal Engineering Industries and Another, filed a writ petition before the Allahabad High Court challenging a notice dated 10.07.2020. This notice was issued by the Assistant Commissioner (In-charge), Mobile Squad Unit-3, Commercial Tax, Saharanpur, under Section 129 of the Goods and Services Tax Act. The petitioners sought to quash this notice. The High Court considered the matter and observed that the proper course for the petitioners was to submit a reply before the concerned authority. The Court found no good reason to interfere at that stage.

Key Issues

1. Whether the High Court should entertain a writ petition challenging a notice issued under Section 129 of the Goods and Services Tax Act at this stage, or whether the petitioners should first respond to the notice before the concerned authority? Petitioner's Argument: The petitioners sought to quash the notice issued under Section 129 of the GST Act, implying a challenge to the validity or legality of the notice itself, thereby seeking intervention from the High Court directly. Respondent's Argument: The respondent (State of U.P. and 2 Others) was represented by the CSC. The Court's observation suggests that the respondent's position, or at least the Court's view, was that the statutory remedy of responding to the notice should be exhausted first.