Allahabad High Court
M/S JADAUN BROTHERSversusSTATE OF U.P. AND ANOTHER
- Decided
Holding
The petition is dismissed because the petitioner has a statutory appeal remedy available under the U.P. GST Act.
Summary
M/S Jadaun Brothers filed a writ petition challenging an ex parte adjudication order dated 16‑08‑2024 issued under Section 73 of the Uttar Pradesh GST Act, 2017. The respondents contended that the petitioner had an alternative statutory remedy of filing an appeal against the adjudication order. 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 held that the petitioner indeed possessed a statutory right to appeal and that the writ jurisdiction was not available while that remedy remained. Consequently, the Court declined to interfere with the adjudication order and disposed of the petition.
Issues considered
- Whether the petitioner is required to pursue the statutory appeal remedy under the U.P. GST Act instead of a writ petition.
- Whether the limitation period bars the writ petition.
- Whether an ex parte adjudication order under Section 73 can be challenged by a writ when an appeal is available.
Legislation cited
Subjects
- GST
- Section 73
- Adjudication Order
- Writ Petition
- Alternative Remedy
- Limitation
- Statutory Appeal
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 1673 of 2026
M/S Jadaun Brothers
.....Petitioner(s)
Versus
State of U.P. and Another
.....Respondent(s)
Counsel for Petitioner(s) : Shubham Agrawal
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 Order dated
16.08.2024 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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