M/S. Manpasand Beverages LTD. vs. State Of U.P. Through Secretary, Institutional Finance, U.P. Govt. And 2 Other
Held
The Court held that the writ petition was not maintainable due to the significant delay in approaching the Court. The Court observed that even assuming the petitioner received the order in December 2019, the delay of six months from the date of the order to the filing of the writ petition raised doubts about the petitioner's bona fides. Consequently, the Court decided not to invoke its extraordinary discretionary jurisdiction under Article 226 of the Constitution of India. The Court disposed of the writ petition with a direction that if the petitioner had taken steps concerning the order dated June 3, 2019, the concerned respondent authority should deal with the same in accordance with the law. No specific issue regarding the merits of the order under Section 62 of the Act was decided.
Facts
The petitioner, M/s. Manpasand Beverages Ltd., filed a writ petition before the Allahabad High Court challenging an order dated June 3, 2019, passed by the Deputy Commissioner, Commercial Tax Office, Sector-21, Varanasi, under Section 62 of the Uttar Pradesh Goods and Services Tax Act, 2017. The writ petition was filed on February 24, 2020. The Court noted that even if the petitioner received the order in December 2019, there was a delay of six months from the date of the order to the date of filing the petition, raising questions about the petitioner's bona fides. The Court considered the facts and circumstances not to be of a nature warranting invocation of its extraordinary discretionary jurisdiction under Article 226 of the Constitution of India.
Key Issues
1. Whether the writ petition, filed on February 24, 2020, challenging an order dated June 3, 2019, is maintainable given the delay in approaching the Court, and if this delay impacts the bona fides of the petitioner under Article 226 of the Constitution of India. Petitioner's Contention: The judgment does not record any specific arguments made by the petitioner regarding the delay or the merits of the impugned order. The petitioner sought to challenge the order passed by the Deputy Commissioner. Respondent's Contention: The respondent's counsel was present, but the judgment does not record any specific arguments made by them. However, the Court's observation regarding the delay implies that the respondent might have raised this point or that the Court considered it on its own motion.
Sections Cited
Section 62
AI-generated summary — verify with the full judgment below
Court No. - 7 Case :- WRIT TAX No. - 242 of 2020 Petitioner :- M/S. Manpasand Beverages Ltd., G-1/2, UPSIDC Agro Park, Karkhiyaon, Varanasi through its Authorised Signatory Shri Nitesh Sharma, resident of House No. 61, Ward No. 5, Usmanpur, Chunar, Mirzapur Respondent :- State Of U.P. Through Secretary, Institutional Finance, U.P. Govt. Lucknow and 2 Other Counsel for Petitioner :- Shubham Agrawal Counsel for Respondents :- C.B. Tripathi (Special Counsel)
Hon'ble Biswanath Somadder,J.
Hon'ble Dr. Yogendra Kumar Srivastava,J.
Let the vakalatnama filed in Court today in terms of our order dated 27th February, 2020, be taken on record.
The subject matter of challenge in the instant writ proceeding is an order dated 3rd June, 2019, passed by the Deputy Commissioner, Commercial Tax Office, Sector-21, Varanasi, under section 62 of the Uttar Pradesh Goods and Services Tax Act, 2017. The writ petition has been filed on 24th February, 2020. Even if we are to assume that the writ petitioner has approached this Court upon receipt of the impugned order only on December, 2019, the delay of six months, being the date from passing of the impugned order and the date of receipt of the same by
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