2024 (5) TMI 822 - HC - GST

Maintainability of petition - availability of statutory alternative remedy of appeal - Levy of penalty u/s 129(1)(a) of the U.P. GST Act, 2017 - HELD THAT - In face of statutory alternative remedy of appeal available and it being equally open to the petitioner to raise all grounds pressed in the present petition before the appeal authority, we are not inclined to offer any interference in exercise of our extraordinary jurisdiction under Article 226 of the Constitution of India. Since the petition has remained pending before this Court for sometime, it is disposed of with a direction subject to the petitioner availing statutory alternative remedy of appeal against the impugned order within a period of three days and filing stay application, the same may be dealt with and decided, as expeditiously as possible, preferably within a period of ten days therefrom.

Summary

Issues involved: Challenge to adjudication order imposing penalty u/s 129(1)(a) of the U.P. GST Act, 2017 and availability of statutory alternative remedy of appeal.

Challenge to Adjudication Order:
The petitioner challenged the adjudication order dated 27.04.2024, arguing that it was perverse and contrary to an earlier order of the Court on the same legal issue. However, the Court noted the availability of a statutory alternative remedy of appeal under Article 226 of the Constitution of India. The Court declined to interfere in the matter, emphasizing that the petitioner could raise all grounds in the appeal. The petition was disposed of with a direction for the petitioner to avail the statutory alternative remedy of appeal within three days and file a stay application, with a directive for expeditious resolution within ten days.

Availability of Statutory Alternative Remedy of Appeal:
The Additional Chief Standing Counsel for the State-respondents raised a preliminary objection regarding the availability of the statutory alternative remedy of appeal. The Court acknowledged the existence of this remedy and emphasized that the petitioner could present all arguments in the appeal process. Consequently, the Court refrained from exercising its extraordinary jurisdiction under Article 226 of the Constitution of India. The petitioner was directed to pursue the appeal process within a specified timeframe for resolution.

This judgment by the Allahabad High Court addressed the challenge to an adjudication order imposing penalty under Section 129(1)(a) of the U.P. GST Act, 2017, and highlighted the importance of availing the statutory alternative remedy of appeal for redressal of grievances within the legal framework.