2025 (3) TMI 1020 - HC - GST

Maintainability of petition - availability of alternative remedy - service of SCN or not - HELD THAT - Undisputedly the petitioner did not prefer any appeal instead he made a representation to some authority which has been dismissed as not acceptable/ maintainable. He has then approached the GST Council which has also rejected the same. The second writ petition is not maintainable accordingly it is dismissed.

Summary

**Summary:**In the case before the Allahabad High Court, the petitioner, M/S Vishwa Printers And Packages Pvt. Ltd., represented by Onkar Pandey and Arjun Gupta, challenged orders previously contested in Writ Tax No. 84 of 2022. The court, comprising Hon'ble Rajan Roy and Hon'ble Om Prakash Shukla JJ., had earlier disposed of the writ petition on 04.05.2022, advising the petitioner to pursue an appeal under Section 107 of the U.P. Goods and Service Tax Act, 2017, rather than addressing the issue of whether a show cause notice was served or if a hearing opportunity was provided.The court emphasized that the petitioner should utilize the statutory appeal process or other legal remedies available. Despite this, the petitioner did not file an appeal but instead made representations to unspecified authorities and the GST Council, both of which were rejected. The court noted that no legal provision was cited for these representations.Consequently, the court dismissed the second writ petition as not maintainable, reiterating that the petitioner still has the liberty to pursue legally prescribed remedies.