Dr. Mohammad Seraj Ansari vs. M/S Deora Infratech PVT. LTD. Lko Thru. Its Director And 2 Others
Held
The Court held that the present petition was not maintainable. The reasoning was based on the fact that the order dated April 25, 2023, which the petitioner sought to challenge, was passed in furtherance of the order dated August 30, 2022. The earlier order of August 30, 2022, had already considered and decided that the issue of GST applicability could not be decided as a preliminary issue and would be determined finally. Since the petitioner had not challenged the order dated August 30, 2022, the subsequent order, which merely followed the earlier decision, could not be challenged in the present petition. Therefore, the Court found the petition to be without merit and dismissed it.
Facts
The petitioner, Dr. Mohammad Seraj Ansari, filed a petition challenging an order dated April 25, 2023. This order directed that the petitioner's claim regarding the determination of GST applicability would be decided finally on merits while disposing of a suit. This decision was based on a prior order dated August 30, 2022. The petitioner had previously argued that the GST applicability should be decided as a preliminary issue. The earlier order of August 30, 2022, had considered and decided that the GST issue could not be decided as a preliminary issue and would be determined finally. This earlier order was not challenged by the petitioner.
Key Issues
1. Whether the present petition is maintainable when it challenges an order that is based on a previous order dated August 30, 2022, which was not challenged by the petitioner? (Question of law) Petitioner's Contention: The petitioner argued that their claim regarding GST applicability should be decided finally. However, the petition was filed to challenge the subsequent order of April 25, 2023, which directed the final determination of the GST issue during the suit's disposal, referencing the prior order of August 30, 2022. Revenue's Contention: The revenue did not file any specific contention in the provided text. However, the court's reasoning implies that the revenue's position, as reflected in the impugned orders, was that the GST issue was not a preliminary matter and would be decided on merits during the suit's final disposal.
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC-LKO:63185 Court No. - 6 Case :- MATTERS UNDER ARTICLE 227 No. - 4763 of 2023 Petitioner :- Dr. Mohammad Seraj Ansari Respondent :- M/S Deora Infratech Pvt. Ltd. Lko Thru. Its Director And 2 Others Counsel for Petitioner :- Gibran Akhtar Khan,Mohammad Asmar Ansari Hon'ble Rajnish Kumar,J.
Heard learned counsel for the petitioner.
This petition has been filed challenging the order dated 25.04.2023, by means of which the claim of the petitioner for determination as to whether GST is payable or not, has been ordered to be decided finally on merit while disposing of the suit as already held by the order dated 30.08.2022.
Persual of the order dated 30.08.2022 indicates that the contention of learned counsel for the petitioner has already been considered and decided that it cannot be decided as a preliminary issue and it would be decided finally, but the said order has not been challenged, therefore, this petition is not maintainable.
The petition is, accordingly, dismissed.
Order Date :- 3.10.2023 Ashutosh Pandey ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench
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