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2024 (6) TMI 164 - HC - GSTMaintainability of the writ petition - avaialbility of statutory remedy under section 107 of U.P. Goods Service Tax Act - HELD THAT - It has been submitted on the basis of said instructions that if the petitioner or representatives of the petitioner would have appeared before the proper officer and raised the issue regarding the proceedings by the Central Tax Authority then it would certainly have been considered but since the petitioner refused to submit any reply or prayed for opportunity of personal hearing, the respondents could not look into the matter. This writ petition is disposed of with a direction to the petitioner to approach the appellate authority under Section 107 of the Act. The appellate authority shall consider all pleas raised by the petitioner herein and pass an appropriate order after giving opportunity of hearing to all concerned.
Issues involved:
The maintainability of the writ petition under section 107 of the U.P. Goods Service Tax Act and the quashing of orders issued under section 74 of the UPGST Act. Summary: The writ petition was filed seeking certiorari to quash show cause notices and orders issued under the UPGST Act, along with mandamus to stop proceedings and prevent future assessment under UPGST. The standing counsel raised a preliminary objection on the maintainability of the writ petition, citing the availability of statutory remedy under section 107 of the UPGST Act, which the petitioner had not availed due to the requirement of pre-deposit. The petitioner's counsel referred to a circular stating that proceedings initiated by the Central Tax Authority should be completed by them, not the State Tax Authority. The petitioner was facing proceedings by the Central Tax Authority for the same issue. The Standing Counsel presented instructions showing that the petitioner did not respond to show cause notices or attend hearings, leading to the disposal of the writ petition with a direction to approach the appellate authority under Section 107 for further consideration and a fair hearing.
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