Allahabad High Court
M/S RUPA TRADERSversusSTATE OF U.P. AND 2 OTHERS
- Decided
Holding
The petition is dismissed because the petitioner has a statutory remedy of appeal, rendering the writ petition untenable.
Summary
M/S Rupa Traders filed a writ petition challenging two ex‑parte adjudication orders dated 22‑04‑2024 and 03‑02‑2023 that were passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. The respondents argued that the petitioner had a statutory right to appeal the adjudication orders, raising a preliminary objection that the writ petition was not maintainable. The Court examined the issue of limitation, referring to its earlier decisions in M/S Shree Shakti Infra v. State of U.P. & Anr. (2026) and M/S Bambino Agro Industries Ltd. v. State of Uttar Pradesh & Anr. (2025). It concluded that the petitioner indeed possessed an alternative remedy of appeal under the statute, and therefore the writ petition could not be entertained. Consequently, the Court declined to interfere with the adjudication orders and disposed of the petition. The decision underscores that when a statutory appeal is available, writ jurisdiction is not appropriate.
Issues considered
- Whether a writ petition challenging an adjudication order under Section 73 of the U.P. GST Act is maintainable when a statutory appeal is available.
- Whether the petition is barred by limitation.
Legislation cited
Subjects
- GST
- Section 73
- adjudication
- writ petition
- alternative remedy
- appeal
- limitation
- High Court
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 1672 of 2026
M/S Rupa Traders
.....Petitioner(s)
Versus
State Of U.P. And 2 Others
.....Respondent(s)
Counsel for Petitioner(s) : Lalit Kumar Srivastava, Prakash Kumar
Shrivastava
Counsel for Respondent(s) : C.S.C.
Court No. - 3
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE VIVEK SARAN, J.
1. Heard learned counsel for the petitioner and learned Standing Counsel for
the State respondents.
2. Challenge has been raised to the ex parte Adjudication Orders dated
22.04.2024 and 03.02.2023 both passed under Section 73 of the U.P.G.S.T.
Act, 2017.
3. Preliminary objection has been raised that the petitioner has alternative
remedy of appeal.
4. On the issue of limitation, we have passed order dated 05.01.2026 in M/S
Shree Shakti Infra Vs. State of U.P. & Anr., 2026:AHC:277-DB,
following another order passed by us in M/S Bambino Agro Industries
Ltd. Vs. State of Uttar Pradesh & Anr., 2025:AHC:229995-DB.
5. In view of the above, it appears, the petitioner has statutory remedy of
appeal available to it. Leaving that course open, interference claimed is
declined.
6. Accordingly, the present petition is disposed of.
(Vivek Saran,J.) (Saumitra Dayal Singh,J.)
March 19, 2026
Abhilash
Digitally signed by :-
ABHILASH SINGH
High Court of Judicature at Allahabad
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