Azaad Builders vs. Assistant Commissioner SGST
Held
The Court accepted the preliminary objection raised by the State. It was held that the petitioner had an alternative remedy of approaching the GST Tribunal. Since the petitioner's counsel did not dispute this contention and sought permission to withdraw the writ petition with liberty to approach the appropriate forum, the Court dismissed the writ petition as withdrawn. The Court granted liberty to the petitioner to approach the GST Tribunal under the relevant provision of law. No specific provisions of the GST Act were discussed in detail, other than the existence of a remedy before the GST Tribunal.
Facts
The petitioner, Azaad Builders, challenged two orders: one passed by the Proper Officer under the Uttarakhand GST Act and another by the First Appellate Authority. The respondent was the Assistant Commissioner SGST and another. The specific tax periods and the amount in dispute were not recorded in the judgment. The matter came before the High Court as a writ petition.
Key Issues
1. Whether the petitioner has an alternative remedy of filing an appeal before the GST Tribunal under the relevant provisions of law, thereby precluding the High Court from entertaining the writ petition? The petitioner argued that they had a right to approach the High Court under its writ jurisdiction. The respondent (State) contended that the petitioner had an alternative and efficacious remedy of appeal before the GST Tribunal, as provided under the relevant law, and thus the writ petition was not maintainable. The petitioner did not dispute this contention.
AI-generated summary — verify with the full judgment below
UKHC010179732026
2026:UHC:9661-DB SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS
20 26
WPMB/875/2026 Azaad Builders --Petitioner Versus Assistant Commissioner SGST and another
--Respondents Hon'ble Manoj Kumar Tiwari, A.C.J. Hon'ble Subhash Upadhyay, J.
Ms. Priyanshi Mishra, learned counsel for petitioner (through V.C.).
Ms. Puja Banga, learned Standing Counsel for the State of Uttarakhand.
Petitioner has challenged the order passed by Proper Officer under Uttarakhand GST Act. He has also challenged the order passed by First Appellate Authority.
Ms. Puja Banga, learned Standing Counsel for the State of Uttarakhand, raised a preliminary objection and submitted that petitioner has a remedy of filing another Appeal before GST Tribunal under the relevant provision of law.
Learned counsel for petitioner does not dispute the contention raised by learned State Counsel. She, therefore, seeks permission to withdraw the writ petition, with liberty
The judgment continues below.
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Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.