M/S. Devkinandan Traders vs. State Of U.P. And Another
Held
The Court held that the writ petition was not maintainable due to the availability of a statutory remedy of appeal under Section 107 of the UP GST Act, 2017. The Court sustained the preliminary objection raised by the State. The reasoning was based on the principle that when an efficacious alternative remedy exists, a writ petition should not be entertained. The Court disposed of the writ petition, leaving it open to the petitioner to prefer the statutory remedy of appeal against the impugned order dated 30.12.2025. The Court directed that if the appeal is filed within two weeks from the date of the order, it should be dealt with on merits without raising any objection as to limitation. Any amount deposited or recovered against the disputed demand may be adjusted against the requirement to make a pre-deposit of 10% of the disputed demand of tax, penalty, etc.
Facts
The petitioner, M/S. Devkinandan Traders, challenged an order dated 30.12.2025 passed by respondent no. 2 under Section 73 of the UP GST Act, 2017, for the Financial Year 2021-22. The petitioner argued that the impugned order was passed in violation of the law. The State, represented by the Standing Counsel, contended that the petitioner had a statutory remedy of appeal under Section 107 of the Act. When queried about limitation for filing an appeal, the petitioner's counsel stated that if an appeal were filed within two weeks, the State would not object to the delay. The Court noted the State's preliminary objection regarding the availability of the statutory remedy.
Key Issues
1. Whether the writ petition is maintainable when an alternative statutory remedy of appeal is available to the petitioner under Section 107 of the UP GST Act, 2017? (Question of law) The petitioner contended that the impugned order was passed in violation of the law, implying a challenge to the merits of the order. The State argued that the petitioner had a statutory remedy of appeal under Section 107 of the UP GST Act, 2017, and therefore, the writ petition was not maintainable. The State's primary argument was based on the existence of this alternative remedy. The petitioner did not present arguments against the maintainability of the writ petition on the grounds of alternative remedy, but rather indicated a willingness to pursue the statutory appeal.
Sections Cited
Section 73, Section 107
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4272 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J.
Heard learned counsel for the petitioner and learned Standing Counsel for the State.
Challenge has been raised to the order dated 30.12.2025 passed by respondent no. 2 under Section 73 of the UP GST Act, 2017 (hereinafter referred to as the 'Act') for F.Y. 2021-22. 3. Submission is, impugned order has been passed in violation of the law.
On the other hand, learned Standing Counsel would submit that the petitioner has statutory remedy of appeal under Section 107 of the said Act.
On the issue of limitation to file an appeal, on further query, learned counsel would state, if the petitioner were to file its statutory appeal within a period of two weeks from today, the State may not raise any objection as to limitation.
In view of such fair statement made, preliminary objection raised by the State is sustained. Accordingly, the writ petition is disposed of, leaving it open to the petitioner to prefer the statutory remedy of appeal Versus Counsel for Petitioner(s) : Aman G Agrawal, Pooja Talwar Counsel for Respo
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