M/S Lakhotia Transport Co. PVT. And Another vs. Union Of INDIA Thru Its Secy. And 3 Others
Original PDF →Facts
The petitioner, M/s Lakhotia Transport Co. Pvt. & Another, filed a writ petition before the High Court challenging a penalty order passed against them on December 28, 2017. The respondent is the Union of India and other authorities. The writ petition was filed after the penalty order was issued.
Held
The Court held that the petitioner has an equally efficacious remedy of filing an appeal against the penalty order under Section 107 of the U.P. GST Act, 2017. Therefore, the High Court was not inclined to entertain the writ petition at this stage. The Court left it open to the petitioner to avail the statutory remedy available to them under the law. No specific findings were made on the merits of the penalty order itself, as the petition was disposed of on the ground of alternative remedy.
Key Issues
1. Whether the High Court should entertain a writ petition when an equally efficacious statutory remedy of appeal is available to the petitioner under the U.P. GST Act, 2017. Petitioner's contention: The petitioner has approached the High Court by way of a writ petition. (No specific arguments recorded regarding the availability or efficacy of the alternative remedy). Respondent's contention: The respondent, through the Standing Counsel, pointed out that the petitioner has an equally efficacious remedy of filing an appeal against the penalty order under Section 107 of the U.P. GST Act, 2017.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
Court No. - 35 Case :- WRIT TAX No. - 20 of 2018 Petitioner :- M/S Lakhotia Transport Co. Pvt. & Another Respondent :- Union Of India Thru' Its Secy. & 3 Others Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- C.S.C.,A.S.G.I. Hon'ble Bharati Sapru,J. Hon'ble Neeraj Tiwari,J.
We have heard Shri R.R.Kapoor, learned counsel for the petitioner and Shri C.B. Tripahti, learned Standing Counsel for the respondent. From the record it appears that the penalty order has already been passed against the assessee on 28.12.2017 and it is against this penalty order, the present writ petition has been filed. The petitioner has equally efficacious remedy of filing an appeal against the penalty order under Section 107 of the U.P. GST Act, 2017. It is left open to the petitioner to take recourse to the statutory remedy available to him under the law. We are not inclined to entertain this petition at this stage. The writ petition is accordingly disposed of. Order Date :- 10.1.2018 pks
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.