HC directed petitioner to file appeal instead of preferring writ petition against adjudication order

Case Details: Jai Maa Jwalamukhi Iron Scrap Supplier v. State of U.P. - [2022] 141 taxmann.com 442 (Allahabad)

Judiciary and Counsel Details

• • Surya Prakash Kesarwani & Chandra Kumar Rai, JJ
  • Aloke Kumar for the Petitioner.
  • C.S.C. for the Respondent.

Facts of the Case

The department concluded after examination and verification that the petitioner availed ITC on the basis the fake and sham supply of goods and passed order against the petitioner. The petitioner filed writ petition against the impugned order. The department contended that the petitioner had filed writ petition without preferring appeal under Section 107 of CGST Act, 2017 and opposed the petition.

High Court Held

The Honorable High Court noted that as per Section 107, there is an alternative remedy available for the petitioner to ventilate his grievance by filing first appeal before the first appellate authority but instead of filing appeal, he opted to file the present writ petition directly without invoking the alternative remedy. In the instant case, dispute or allegation was in form of question of facts and therefore, alternative remedy shall be exercised by filing appeal in the matter. Thus, the petitioner was directed to avail remedy of appeal under Section 107 of the Act and the department was directed to entertain appeal to be filed by petitioner if it was filed within three weeks.