M/S Systematic Conscom LTD. vs. State Of U.P. And 2 Others
Held
The Court held that the writ petition should not be entertained because a statutory remedy of appeal is available under Section 107 of the U.P. GST Act, 2017. The Court reasoned that the appellate forum is designed to consider both questions of fact and law, and therefore, even if a pure question of law arises, it is not proper to allow the petitioner to bypass this statutory remedy. The Court did not decide the merits of the case or the legal question raised by the petitioner.
Facts
The petitioner, M/s Systematic Conscom Ltd., filed a writ petition challenging an order passed under Section 73(9) of the U.P. GST Act, 2017, dated January 21, 2015, by the Deputy Commissioner, Commercial Tax, NOIDA. This order was related to a demand of tax, penalty, and interest. The petitioner argued that a pure legal question was involved, justifying bypassing the statutory appeal remedy. The respondents were the State of U.P. and two others.
Key Issues
1. Whether the High Court should entertain a writ petition when a statutory remedy of appeal is available under Section 107 of the U.P. GST Act, 2017? The petitioner contended that a pure legal question was involved, and therefore, they should not be relegated to the appellate remedy. The respondents, through the Court's observation, implicitly argued that the statutory appeal remedy is the appropriate forum, as it can consider both questions of fact and law.
Sections Cited
Section 73(9), Section 107
AI-generated summary — verify with the full judgment below
Court No. - 29 Case :- WRIT TAX No. - 235 of 2019 Petitioner :- M/S Systematic Conscom Ltd. Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Nikhil Agrawal Counsel for Respondent :- C.S.C. Hon'ble Pankaj Mithal,J. Hon'ble Saumitra Dayal Singh,J. Heard Sri Nikhil Agrawal, learned counsel for the petitioner and Sri CB. Tripathi for the respondents. The writ petition is directed against the order passed under Section 73 (9) of the U.P. GST Act, 2017 dated 21.1.2015 by the Deputy Commissioner, Commercial Tax, NOIDA and the consequential order of penalty and interest thereof. The aforesaid order is appellable under Section 107 of the U.P. GST Act.
In view of the above statutory provision for appeal we are not inclined to entertain the petition at all. Sri Agrawal submits that a pure legal question is involved and therefore the petitioner should not be relegated to the remedy of appeal. In appeal question of fact as well as law both can be considered and decided. Therefore, even if question of law is arising and there may not be any dispute of fact, still it is not proper for us to allow the petitioner to bye pass the statutory remedy. Accordingly, the appeal is dis
The judgment continues below.
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