M/S Badri Vishal Goods Carrier Thru. Proprietor Dhruv Sharma And Others vs. Commissioner State Tax U.P. Head Office Vibhuti Khand,Gomti Nagar Lucknow And Others

Facts

The petitioners, M/s Badri Vishal Goods Carrier and others, filed a writ petition before the Allahabad High Court, Lucknow Bench. The petition challenged certain orders passed by the respondent authorities under the U.P. GST Act, 2017. The specific tax period(s) and the exact amount in dispute are not explicitly stated in the provided judgment excerpt. The procedural history indicates that the petitioners approached the High Court directly via a writ petition, bypassing the prescribed appellate remedies.

Held

The Court held that the writ petition was not maintainable at that stage because the impugned orders were appealable under the U.P. GST Act, 2017. The Court found no reason to entertain the petition directly and advised the petitioner to avail the prescribed remedies under the Act, provided no other legal impediment existed. The Court also directed that the application for provisional release of goods could be considered in terms of sub-Section 6 of Section 67 of the U.P. GST Act, 2017, if no other legal impediment was present, and that this consideration should be done at the earliest, within fifteen days. The ratio decidendi is that High Courts should generally relegate parties to statutory remedies when they are available and effective, unless exceptional circumstances warrant interference under Article 226.

Key Issues

1. Whether the writ petition is maintainable in light of the availability of statutory appellate remedies under the U.P. GST Act, 2017, as per Section 107 of the Act? Petitioner's Contention: The petitioners sought to entertain the writ petition directly before the High Court. No specific arguments were recorded in the judgment excerpt regarding why the appellate remedy was not being availed or why the writ petition was preferred. Respondent's Contention: The respondent, represented by the C.S.C., implicitly argued for the dismissal of the writ petition on the grounds of alternative statutory remedies being available. The judgment notes that the impugned orders are appealable.