Allahabad High Court
MAHAGUN (INDIA) PRIVATE LIMITEDversusJOINT COMMISSIONER OF CENTRAL TAX, CGST AND ANOTHER
- Decided
Holding
The petition is dismissed, leaving the petitioner free to avail the statutory remedy of appeal.
Summary
The petitioner, Mahagun (India) Private Limited, challenged the High Court order dated 28‑11‑2023 that rejected its claim for a GST refund. The revenue argued that the petitioner must first pursue the statutory remedy of filing an appeal, while the petitioner contended that the order was not properly communicated as it was only posted on the Common Portal and was discovered only on 10‑12‑2026. The Court noted a prior decision of its coordinate bench in M/S Bambino Agro Industries Ltd. v. State of Uttar Pradesh (2025) regarding limitation periods for such remedies. Applying that precedent, the Court held that the limitation issue should be examined by the appropriate appellate forum rather than by the writ petition. Consequently, the petition was dismissed, but the petitioner was left free to file a statutory appeal.
Issues considered
- Whether the petitioner is required to exhaust the statutory appeal remedy before approaching the High Court.
- Whether the order’s mode of communication (online posting) affects the limitation period for filing an appeal.
Subjects
- GST refund
- statutory appeal
- limitation period
- order communication
- High Court writ petition
- tax litigation
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 2446 of 2026
Mahagun (India) Private Limited
.....Petitioner(s)
Versus
Joint Commissioner Of Central Tax, Cgst And
Another .....Respondent(s)
Counsel for Petitioner(s) : Rajkapoor Upadhyay
Counsel for Respondent(s) : Dhananjay Awasthi
Court No. - 3
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Heard Shri Tanuj Kumar Takkar (through video conference) and Shri
R.C. Shukla, learned counsel for the revenue.
2. Challenge has been raised to the order dated 28.11.2023 whereby the
petitioner's refund claim had been rejected.
3. At the outset, learned counsel for the revenue has raised preliminary
objection that the petitioner has a statutory remedy of appeal. Further, it
has been submitted by learned counsel for the petitioner, the impugned
order was never communicated to the petitioner through offline mode. It
was merely uploaded on the Common Portal. Petitioner was not aware of
the same till 10/12.04.2026.
4. Leaving the issue of limitation to be tested before the appeal forum
presently in view of the law laid down by the coordinate bench of this
Court in M/S Bambino Agro Industries Ltd. Vs. State of Uttar
Pradesh and another, 2025:AHC:229995-DB, the present petition is
disposed of leaving it open to the petitioner to avail its statutory remedy
of appeal, in accordance with law.
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
May 7, 2026
Prakhar
Digitally signed by :-
PRAKHAR SRIVASTAVA
High Court of Judicature at Allahabad
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