2024 (10) TMI 1451 - HC - GST

Validity of order - determination of amount of tax has been made without service of order passed under Section 74 of U.P. G.S.T. Act, 2016 - violation of principles of natural justice - HELD THAT - A perusal of the said order would reveal that a co-ordinate Bench of this Court on coming to the conclusion that since the order dated 20.10.2021, which is now impugned in the present writ petition, was not served on the petitioner earlier, it was directed that the petitioner may avail its remedy of appeal within limitation beginning the date of the order i.e. 5.4.2024. A specific relief/remedy was provided by the co-ordinate Bench of this Court against the order dated 20.10.2021. Once a co-ordinate Bench by its order dated 5.4.2024, specifically allowed the petitioner to avail its remedy of appeal and even extended the period of limitation from the date of passing of the order dated 5.4.2024, non filing of the appeal within the limitation provided under the Act and after expiry of the period of limitation, rather long thereafter, filing of the present petition, on the ground sought to be raised cannot be countenanced. Once in the petition filed by the petitioner on the previous occasion a specific relief has been granted which the petitioner chose not to avail, the present writ petition cannot be entertained and the same is, therefore, dismissed.

Summary

Issues:
1. Validity of the order dated 20.10.2021 passed by respondent no. 2 for the financial year 2018-19.
2. Failure to avail the remedy of appeal granted by a co-ordinate Bench of the Court.

Analysis:
1. The petitioner filed a petition challenging the order dated 20.10.2021 issued by respondent no. 2 for the financial year 2018-19. The petitioner had previously filed a writ petition related to the same issue, wherein a co-ordinate Bench granted the petitioner the remedy to appeal against the order. The co-ordinate Bench directed the petitioner to file an appeal within the specified limitation period starting from the date of their order. However, the petitioner did not avail this remedy and filed the present petition after six months, seeking to question the validity of the order. The Court noted that the petitioner failed to file the appeal within the extended limitation period provided by the co-ordinate Bench, and thus, the present petition challenging the same order cannot be entertained. The Court dismissed the petition on this ground.

2. The Court emphasized that when a co-ordinate Bench had specifically allowed the petitioner to avail the remedy of appeal and even extended the limitation period, the failure to file the appeal within the prescribed time and subsequently filing the present petition after the expiration of the limitation period cannot be accepted. The Court held that since the petitioner did not avail the specific relief granted in the previous petition, the current writ petition cannot be entertained. Therefore, the Court dismissed the present petition challenging the validity of the order dated 20.10.2021, emphasizing the importance of complying with the orders and limitations set by the Court in prior proceedings.