Sri Akshaya Logistics vs. State Of U.P. And 2 Others
Held
The Court held that the petitioner has a statutory right of appeal against the impugned order under the U.P.G.S.T Act/C.G.S.T. Act. Without expressing any opinion on the merits of the petitioner's case, the Court dismissed the writ petition. The dismissal was based on the availability of the statutory remedy, leaving it open for the petitioner to avail the appeal process. The Court did not decide on the validity of the MOV-09 order or the release of goods.
Facts
The petitioner, Sri Akshaya Logistics, filed a writ petition before the High Court of Judicature at Allahabad challenging an order in MOV-09 dated 23.10.2021, passed by the Assistant Commissioner, Mobile Squad-5, Agra Commercial Tax, Agra. The petitioner sought quashing of this order, release of goods detained vide form GST MOV-06, and a restraint on coercive measures. The State of U.P. and two others were the respondents. The Court noted that the petitioner had a statutory right of appeal under the U.P.G.S.T Act/C.G.S.T. Act against the impugned order.
Key Issues
1. Whether the petitioner has an alternative statutory remedy of appeal against the impugned order dated 23.10.2021 passed by the Assistant Commissioner, Mobile Squad-5, Agra Commercial Tax, Agra, under the U.P.G.S.T Act/C.G.S.T. Act? Petitioner's Argument: The petitioner sought relief directly from the High Court through a writ petition, implying a challenge to the order and seeking immediate intervention. Revenue's Argument: The revenue, through the Standing Counsel, implicitly argued for the existence of a statutory remedy by not contesting the Court's observation that such a remedy was available.
Sections Cited
U.P.G.S.T Act/ C.G.S.T. Act
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 990 of 2021 Petitioner :- Sri Akshaya Logistics Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Pranjal Shukla Counsel for Respondent :- C.S.C.
Hon'ble Surya Prakash Kesarwani,J.
Hon'ble Jayant Banerji,J.
Heard learned counsel for the petitioner and learned Standing Counsel for the State-respondents.
This writ petition has been filed praying for the following reliefs:- "(i) Issue a writ or direction or pass an order in the nature of certiorari quashing the impugned order in MOV-09 dated 23.10.2021 passed by the Assistant Commissioner, Mobile Squad-5, Agra Commercial Tax, Agra, the respondent no.3, (Annexure No.13 to the writ petition). (ii) Issue a writ or direction or pass an order in the nature of mandamus directing the respondents to forthwith release of goods of the petitioner detained vide form GST MOV- 06; (iii) Issue a writ or direction or pass an order in the nature of mandamus restraining the respondents from resorting to any coercive measure against the petitioner pursuant to the impugned orders".
Against the impugned order, petitioner has right of appeal under U.P.G.S.T Act/ C.G.S.T. Act.
In view of the aforesaid
The judgment continues below.
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