M/S Gvr Infratech Private Limited vs. State Of Uttar Pradesh And Another
Held
The Court declined to interfere under Article 226 of the Constitution of India. The primary reasons for this decision were the petitioner's failure to challenge the show cause notice earlier, the significant delay of nine months in filing the writ petition, and the generic explanation provided for the delay. The Court noted that all grounds pressed by the petitioner could be raised in appeal proceedings. Following the precedent in M/s Maa Gayatri Inter Prises vs. State of Uttar Pradesh & another, the Court permitted the petitioner to avail the statutory remedy of appeal within two weeks from the date of the order, with the appeal to be entertained on merits without objection as to limitation. Any amount deposited or recovered pursuant to the impugned order was to be adjusted against the requirement to deposit 10% of the disputed demand for maintaining the appeal and obtaining a stay.
Facts
The petitioner, M/s Gvr Infratech Private Limited, challenged an Adjudication Order dated December 30, 2025, passed under Section 74 of the U.P. GST Act, 2017, for the Financial Year 2018-19. The petitioner argued that prior proceedings under Section 73 were dropped, making the subsequent Section 74 proceedings questionable. They also contended that a reasonable opportunity of hearing was not granted. The State raised a preliminary objection regarding the availability of the statutory remedy of appeal. The writ petition was filed approximately nine months after the impugned order.
Key Issues
1. Whether the writ petition is maintainable under Article 226 of the Constitution of India, despite the availability of a statutory remedy of appeal, given the petitioner's delay in filing the writ petition and the grounds raised concerning jurisdictional issues and lack of opportunity of hearing? Petitioner's Arguments: - The writ petition is maintainable on jurisdictional grounds, particularly because earlier proceedings under Section 73 were dropped, and fresh proceedings were initiated under Section 74. - A reasonable opportunity of hearing was not granted, and the order is ex-parte. - The period of limitation for filing an appeal has expired. Revenue's Arguments: - A preliminary objection was raised regarding the availability of the statutory remedy of appeal, implying the writ petition is not the appropriate recourse.
Sections Cited
Section 74, Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4151 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J.
Supplementary affidavit filed today is taken on record.
Heard Sri Pranjal Shukla, learned counsel for the petitioner and Sri Arvind Mishra, learned Standing Counsel for the State.
Challenge has been raised to the Adjudication Order dated 30.12.2025 passed under Section 74 of the U.P. GST Act, 2017, for the Financial Year 2018-19. 4. At the outset, learned Standing Counsel has raised a preliminary objection as to availability of the statutory remedy of appeal.
On the other hand, learned counsel for the petitioner states that the period of limitation has expired. He cites jurisdictional grounds to entertain the present writ petition. In that, it has been submitted that on the same issue, earlier, proceedings under Section 73 had been initiated and dropped. Thereafter, fresh proceedings have been drawn under Section 74 of the Act. Also, it has been submitted that reasonable opportunity of hearing has not been granted to the petitioner.
Having heard counsel for the parties and having perused the record, in the con
The judgment continues below.
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