2024 (1) TMI 433 - HC - GST

Maintainability of Petition - remedy to file a contempt petition - petitioner states she has moved representation before the Executive Engineer, however till date her representation is not decided though the period of four weeks as directed by the Court for disposal of the said representation has expired long back. HELD THAT - The remedy available to the petitioner is to file a contempt petition, not the successive writ petition before this Court, before the appropriate Court or take appropriate proceedings in accordance with law. The writ petition is disposed off.

Summary

Issues involved:
The issues involved in the judgment are the petitioner seeking relief through a writ petition to restrain recovery proceedings initiated by the opposite parties based on tax liability arising from the implementation of the GST Act.

Issue 1: Relief sought through writ petition
The petitioner approached the court seeking a writ, order, or direction in the nature of mandamus to restrain the opposite parties from initiating any recovery proceedings related to tax liabilities arising from the implementation of the GST Act. The petitioner specifically mentioned the notice reference numbers and dates in the prayer for relief.

Issue 2: Previous petition and representation
A similar petition for the same relief was filed earlier, and it was decided by an order dated 30.10.2023. In that order, the petitioner was allowed to submit a representation before the Executive Engineer. The petitioner's counsel informed the court that the representation was submitted, but no decision was made within the specified period of four weeks as directed by the court.

Issue 3: Court's decision
The court noted that in the given circumstances, the appropriate remedy for the petitioner would be to file a contempt petition or take suitable legal action instead of filing successive writ petitions. Therefore, the court disposed of the writ petition, indicating that the petitioner should pursue alternative legal avenues for relief.

This judgment by the Allahabad High Court addressed the petitioner's plea for relief through a writ petition to restrain recovery proceedings related to tax liabilities under the GST Act. The court highlighted the importance of following the appropriate legal procedures and remedies available to the petitioner, emphasizing the need to pursue contempt petitions or other legal actions rather than filing successive writ petitions.