M/S Vrindavan Motors vs. State Of U.P. And 2 Others
Held
The Court disposed of the writ petition by allowing the petitioner to avail the statutory remedy of appeal within two weeks from the date of the order. The Court directed that the appeal be entertained on its merits without raising any objection as to limitation, taking into consideration the concession made by the State, as noticed in a similar case (M/s Maa Gayatri Inter Enterprises Vs. State of Uttar Pradesh & Anr.). The Court also observed that any amount deposited against the disputed demand could be adjusted against the requirement for pre-deposit of 10% of the disputed demand of tax, penalty, etc. The Court did not decide the merits of the adjudication order itself but facilitated the filing of the appeal.
Facts
The petitioner, M/S Vrindavan Motors, filed a writ petition challenging an ex-parte adjudication order dated December 14, 2023, passed by respondent no. 3 under Section 73(9) of the CGST/UP GST Act, 2017, for the financial year 2017-18. The revenue raised a preliminary objection regarding the availability of a statutory remedy of appeal. The petitioner contended that due to a lack of knowledge of the adjudication order, they could not file an appeal within the prescribed limitation period, and the maximum period for condoning delay had expired. The petitioner cited a previous High Court order in a similar case, M/s Maa Gayatri Inter Enterprises Vs. State of Uttar Pradesh & Anr., where the State made a concession to allow statutory appeals to be filed within two weeks.
Key Issues
1. Whether the petitioner is entitled to challenge an ex-parte adjudication order dated December 14, 2023, passed under Section 73(9) of the CGST/UP GST Act, 2017, through a writ petition, when a statutory remedy of appeal is available? 2. Whether the delay in filing the statutory appeal, caused by the petitioner's alleged lack of knowledge of the ex-parte adjudication order, can be condoned beyond the statutory period, considering the circumstances and the concession made by the State in a similar matter? Petitioner's arguments: The petitioner argued that they were unable to avail the statutory remedy of appeal due to a lack of knowledge of the ex-parte adjudication order, which resulted in the expiry of the limitation period. They relied on a previous High Court order where the State conceded to allow delayed appeals in similar situations. Revenue's arguments: The revenue raised a preliminary objection that the petitioner has a statutory remedy of appeal, implying that a writ petition is not the appropriate forum.
Sections Cited
Section 73(9)
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4092 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J.
Heard learned counsel for the petitioner, Sri Ankur Agarwal, learned Standing Counsel for the revenue and perused the record.
Present writ petition has been filed to challenge the ex-parte adjudication order dated 14.12.2023 passed by respondent no.3 under Section 73 (9) of the CGST/UP GST Act, 2017 (hereinafter referred to as the 'Act') for F.Y. 2017-18. 3. At the outset, preliminary objection has been raised by learned Additional Chief Standing Counsel that the petitioner has statutory remedy of appeal.
On the other hand, learned counsel for the petitioner states that owing to lack of knowledge of the ex-parte adjudication order dated 14.12.2023, the petitioner could not avail its statutory remedy of appeal, within limitation. At present, the petitioner is disabled from filing appeal as the maximum period for which delay may be condoned, has expired.
By a separate order dated 11.09.2026 passed in M/s Maa & Anr.; 2026:AHC:190551-DB, in similar circumstances,
The judgment continues below.
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