M/S Reema Bakers vs. State Of Up And Another

Held

The Court disposed of the writ petition with an observation that the petitioner may file a statutory appeal within a period of two weeks from the date of the order. The Court directed that such an appeal be entertained on its merits without raising any objection as to limitation, taking into consideration the stand of the State as noticed in a similar case. The Court also directed that any amount already deposited or recovered against the disputed demand may be adjusted against the requirement of making a pre-deposit of 10% of the disputed demand of tax, penalty, etc. The Court did not delve into the merits of the ex parte adjudication order itself, focusing instead on facilitating the petitioner's access to the statutory appellate remedy.

Facts

The petitioner, M/s Reema Bakers, filed a writ petition challenging an ex parte adjudication order dated 26.12.2025, passed by respondent no. 2 under Section 73 of the UP GST Act, 2017, for the Financial Year 2021-22. 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 ex parte order, they could not file an appeal within the prescribed limitation period, and the maximum period for condoning the delay had expired. The Court noted a similar case, M/s Maa Gayatri Inter Enterprises Vs. State of Uttar Pradesh & Anr., where the writ petition was disposed of with a concession from the State 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 through a writ petition when a statutory remedy of appeal is available, particularly when the limitation period for appeal has expired? (Question of law and mixed fact and law, turning on the principles of alternative remedy and condonation of delay under the UP GST Act, 2017). 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 are now disabled from filing an appeal as the maximum period for delay condonation has passed. Revenue's arguments: The revenue raised a preliminary objection that the petitioner has a statutory remedy of appeal, implying that the writ petition is not maintainable.