Mridul Tobie Inc vs. Deputy Commissioner State Tax
Original PDF →Facts
The petitioner, Mridul Tobie Inc., filed a writ petition before the High Court challenging an order dated November 19, 2022, passed by the Deputy Commissioner, State Tax. The petitioner sought interference under Article 226 of the Constitution of India. The respondent was the Deputy Commissioner, State Tax.
Held
The Court held that the order dated November 19, 2022, passed by the Deputy Commissioner, State Tax, is appealable under Section 107 of the U.P. GST Act, 2017. Consequently, the Court declined to interfere with the impugned order under Article 226 of the Constitution of India. The reasoning was that a clear statutory remedy of appeal is available to the petitioner. The ratio decidendi is that when an alternative and equally efficacious statutory remedy is available, a writ petition under Article 226 of the Constitution should not be entertained. The operative direction was to dismiss the writ petition, with the liberty granted to the petitioner to pursue their statutory remedy in accordance with law.
Key Issues
1. Whether the order dated November 19, 2022, passed by the Deputy Commissioner, State Tax, is appealable under Section 107 of the U.P. GST Act, 2017? The petitioner argued for interference under Article 226 of the Constitution. The respondent contended that the order is appealable under the statutory remedy provided by Section 107 of the U.P. GST Act, 2017, and therefore, a writ petition under Article 226 is not maintainable.
Sections Cited
Section 107, Article 226
AI-generated summary — verify with the full judgment below
Chief Justice's Court Case :- WRIT TAX No. - 508 of 2023 Petitioner :- Mridul Tobie Inc Respondent :- Deputy Commissioner State Tax Counsel for Petitioner :- Suyash Agarwal Counsel for Respondent :- C.S.C. Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Saumitra Dayal Singh,J.
Undisputedly, the order dated 19.11.2022 under challenge is appealable under Section 107 of the U.P. GST Act, 2017. 2. In view of the above, interference claimed under Article 226 of the Constitution of India is declined. Present writ petition is accordingly dismissed, leaving it open to the petitioner to pursue his statutory remedy in accordance with law. Order Date :- 26.4.2023 Abhilash . (S. D. Singh, J) (Pritinker Diwaker, CJ) ABHILASH SINGH High Court of Judicature at Allahabad
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.