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Petitioner |
Vishwa Printers and Packages (P). Ltd. |
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Respondent |
Chief CGST & Anr. |
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Decision by |
Allahabad High Court |
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Date of Order/Judgement |
4-May-2022 |
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Citation No. |
2022 (5) GSTPanacea 3 HC Allahabad Writ Tax No. 84 of 2022 |
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Hon’ble Judge |
Justice Digvijay Nath Dubey,C.S.C. |
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Decision |
In Favour of Respondent |
Natural Justice Not Violated-Allahabad HC dispose of this writ petition with the liberty of the petitioner to file a statutory appeal under section 107 of U.P. Goods and Service Tax Act, 2017 or to take any other legal remedy available to him
Natural Justice Not Violated-Facts of the Case
Natural Justice Not Violated-Petitioner Vishwa Printers and Packages (P). Ltd. Filled a writ petition in Allahabad High Court against the order of Department where a statutory remedy of appeal under section 107 of U.P. Goods and Service Tax Act, 2017 is available and as such, submission of learned counsel for the respondents is that this writ petition ought not be entertained.
Natural Justice Not Violated-Respondent's Argument
Natural Justice Not Violated-Counsel representing the respondents have submitted in one chorus that it is not a case where principles of natural justice have been violated rather it is a case where show cause notice was issued, however, the petitioner had not responded.
Allahabad High Court Held
Natural Justice Not Violated-Without entering into the issue as to whether the show cause notice was served and the petitioner was given opportunity of hearing or not, Honorable HC is at the conclusion that the said ground being urged by the learned counsel for the petitioner before us in these proceedings can very well be taken up before the Appellate Authority by preferring appeal under section 107 of U.P. Goods and Service Tax Act, 2017.
Therefore HC is not inclined to entertain this writ petition. Consequently, dispose of this writ petition with the liberty to the petitioner to file a statutory appeal under section 107 of U.P. Goods and Service Tax Act, 2017 or to take recourse of any other legal remedy available to him.
In case any statutory appeal is preferred by the petitioner, the same shall be decided by the Appellate Authority on merit as expeditiously as possible.
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