Allahabad High Court
SHIV BRICK FIELDversusSTATE OF U.P. AND ANOTHER
- Decided
Holding
The petition is dismissed because the petitioner has a statutory remedy of appeal against the adjudication order.
Summary
The petitioner, Shiv Brick Field, filed a writ petition challenging an ex parte adjudication order dated 25 February 2025 issued under Section 73 of the Uttar Pradesh Goods and Services Tax (U.P.G.S.T.) Act, 2017. The petition raised a preliminary objection that the petitioner had an alternative statutory remedy of appeal against the adjudication order. The court examined the issue of limitation and relied on precedents set 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 existence of a statutory appeal route precludes interference through a writ petition. Consequently, the court declined to interfere with the adjudication order and disposed of the petition. The decision underscores that writ jurisdiction is unavailable where a specific appeal remedy is provided by statute.
Issues considered
- Whether a writ petition challenging an ex parte adjudication order under Section 73 of the U.P.G.S.T. Act is maintainable when a statutory appeal remedy exists
- Whether the limitation period bars the petition
Legislation cited
Subjects
- GST
- Section 73
- Adjudication Order
- Statutory Appeal
- Limitation
- Writ Petition
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 2436 of 2026
Shiv Brick Field
.....Petitioner(s)
Versus
State of U.P. and Another
.....Respondent(s)
Counsel for Petitioner(s) : Atul Tej Kulshrestha, Ved Prakash
Singh
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
25.02.2025 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.
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
May 7, 2026
Abhilash
Digitally signed by :-
ABHILASH SINGH
High Court of Judicature at Allahabad
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