Puran Singh vs. Commissioner Uttarakhand State Goods And Services Tax
Facts
The petitioner, Puran Singh, filed a writ petition challenging an order dated 02.03.2023 passed by respondent no. 2. The State counsel pointed out that the impugned order is appealable under Section 107 of the Uttarakhand Goods and Services Tax Act, 2017. The petitioner's counsel did not dispute this but argued that principles of natural justice were violated due to the lack of a personal hearing, as contemplated under Section 75(4) of the Act. The writ petition was filed on 19.05.2023.
Held
The Court held that since an alternative remedy of appeal is available to the petitioner under Section 107 of the Uttarakhand Goods and Services Tax Act, 2017, and this position was not disputed by the petitioner's counsel, all contentions, including the alleged violation of principles of natural justice and the lack of personal hearing under Section 75(4), can be raised before the appellate authority. The Court reasoned that the appellate forum is equipped to consider all arguments and provide appropriate relief. Consequently, the writ petition was disposed of with liberty to the petitioner to approach the appellate forum. The Court also directed that the time spent by the petitioner in pursuing the remedy before the High Court, from 19.05.2023, may be considered for exclusion under Section 14 of the Limitation Act by the appellate authority.
Key Issues
1. Whether the writ petition is maintainable when an alternative remedy of appeal is available under Section 107 of the Uttarakhand Goods and Services Tax Act, 2017? (Question of law) Petitioner's contention: The petitioner argued that despite the availability of an appeal, the writ petition is maintainable because the principles of natural justice were violated, specifically the denial of a personal hearing as mandated by Section 75(4) of the Uttarakhand Goods and Services Tax Act, 2017. The petitioner relied on the principle that where fundamental procedural rights are violated, a writ petition can be entertained. Respondent's contention: The respondent (State) contended that the impugned order is appealable under Section 107 of the Uttarakhand Goods and Services Tax Act, 2017, implying that the petitioner should avail this statutory remedy. The respondent did not explicitly address the violation of natural justice argument but relied on the existence of the appellate mechanism.
Sections Cited
Section 107, Section 75(4)
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UKHC010078002023
2026:UHC:7797 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS
WPMS/1486/2023
Puran Singh --Petitioner Versus Commissioner Uttarakhand State Goods And Services Tax --Respondent
Hon'ble Manoj Kumar Tiwari, J.
Mr. Tarun Pande, Advocate for the petitioner.
Ms. Pooja Banga (through V.C.) and Mr. Tarun Lakhera, Brief Holder for the State of Uttarakhand.
Petitioner has challenged order dated 02.03.2023 passed by respondent no. 2. 4. Learned State Counsel points out that the said order is appealable under Section 107 of Uttarakhand Goods and Services Tax Act, 2017. 5. This position is not disputed by learned counsel for petitioner. He, however, submits that principles of natural justice were violated, inasmuch as, personal hearing was not given, as contemplated under Section 75(4) of Uttarakhand Goods and Services Tax Act.
Since remedy of appeal is available to the petitioner, therefore, all contentions can be raised by petitioner
UKHC010078002023
2026:UHC:7797
The judgment continues below.
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