Allahabad High Court
M/S A.A. BRICK WORKSversusSTATE OF U.P. AND 2 OTHERS
- Decided
Holding
The court held that because a statutory appeal is available, the writ petition cannot be entertained to set aside the ex parte adjudication order.
Summary
M/S A.A. Brick Works filed a writ petition challenging an ex parte adjudication order dated 28‑08‑2024 passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioners argued that the order was erroneous and sought its setting aside. The respondents contended that the petitioners had a statutory remedy of appeal against the adjudication order. The Court examined the limitation issue, relying on precedents such as M/S Shree Shakti Infra v. State of U.P. and M/S Bambino Agro Industries Ltd. v. State of U.P., which held that a statutory appeal bars writ jurisdiction. Concluding that the petitioners still have an appeal available, the Court declined to interfere with the adjudication order. Consequently, the writ petition was disposed of without any relief.
Issues considered
- Whether the petitioner can challenge the ex parte adjudication order under Section 73 of the U.P. GST Act, 2017 by way of a writ petition despite the existence of a statutory appeal remedy.
- Whether the limitation period bars the filing of the writ petition.
Legislation cited
Subjects
- Writ petition
- Ex parte adjudication order
- Statutory appeal
- Limitation
- U.P. GST Act
- Section 73
- High Court of Allahabad
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 2427 of 2026
M/S A.A. Brick Works
.....Petitioner(s)
Versus
State Of U.P. And 2 Others
.....Respondent(s)
Counsel for Petitioner(s) : Mahendra Kumar Yadav
Counsel for Respondent(s) : C.S.C.
Court No. - 3
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, 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
28.08.2024 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, reliance has been placed on M/S Shree Shakti
Infra Vs. State of U.P. & Anr., 2026:AHC:277-DB, following another
order passed 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.
May 6, 2026
Bhanu
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
Digitally signed by :-
BHANU PRATAP KUSHWAHA
High Court of Judicature at Allahabad
Checking your session…