Allahabad High Court

M/S MAXONO SECURITY SERVICES PRIVATE LIMITEDversusTHE STATE OF U.P. AND 6 OTHERS

Decided: 5 May 2026
Bench: SWARUPAMA CHATURVEDI SAUMITRA DAYAL SINGH

Holding

The writ petition is not maintainable because the statutory appeal under Section 74 of the U.P. GST Act, 2017 provides the exclusive remedy.

Summary

M/S Maxono Security Services Private Limited filed a writ petition in the Allahabad High Court challenging an adjudication order dated 09.03.2026 issued under Section 74 of the U.P. GST Act, 2017. The State of U.P. and other respondents contended that the petitioner was required to use the statutory appeal mechanism provided under the same provision, and therefore the writ petition was not maintainable. The Court examined whether the existence of a specific statutory remedy barred the exercise of its writ jurisdiction. It held that the availability of a statutory appeal under Section 74 is an exclusive remedy and precludes the filing of a writ petition on the same ground. Consequently, the petition was dismissed, with the Court directing the petitioner to pursue the appeal as per law.

Issues considered

Whether a writ petition challenging an adjudication order under Section 74 of the U.P. GST Act, 2017 is maintainable when a statutory appeal is available.
Whether the existence of a specific statutory remedy bars the High Court's jurisdiction under Article 226 of the Constitution.

Legislation cited

U.P. GST Act, 2017 — s. 74

Subjects

writ petition
statutory remedy
appeal
GST adjudication
section 74
jurisdiction
High Court

Judgment

                                                HIGH COURT OF JUDICATURE AT ALLAHABAD
                                                               WRIT TAX No. - 2435 of 2026

                                    M/S Maxono Security Services Private Limited
                                                                                                   .....Petitioner(s)
                                                                         Versus

                                    The State Of U.P. And 6 Others
                                                                                                .....Respondent(s)

                                    Counsel for Petitioner(s)         : Shailendra Kumar Tiwari, Vinay
                                                                        Kumar Pandey
                                    Counsel for Respondent(s)         : C.S.C., Chandra Prakash Awasthi, Sant
                                                                        Ram Sharma

                                    Court No. - 3
                                                    HON'BLE SAUMITRA DAYAL SINGH, J.
                                                    HON'BLE SWARUPAMA CHATURVEDI, J.

                                    1. Having heard learned counsel for the parties and having perused the
                                    record, to the extent, challenge has been raised to the adjudication order
                                    dated 09.03.2026 passed under Section 74 of the UP GST Act, 2017, in face
                                    of statutory remedy of appeal available thereagainst and further in view of
                                    the fact that the petitioner had replied to the show-cause notice giving rise to
                                    the impugned order, the preliminary objection raised by the State that the
                                    writ petition may not be entertained in face of statutory remedy of appeal
                                    available, is sustained.

                                    2. In view of the above, the present writ petition is dismissed, leaving it
                                    open to the petitioner to avail his statutory remedy of appeal, in accordance
                                    with law.



                                                      (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
                                    May 6, 2026
                                    Abhilash




Digitally signed by :-
ABHILASH SINGH
High Court of Judicature at Allahabad

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