Allahabad High Court
M/S AVITEK COMPUTERS, M/S NITIN KUMAR VARSHNEYversusSTATE OF UTTAR PRADESH AND ANOTHER
- Decided
Holding
The petitioners have a statutory right of appeal under Section 73 of the U.P. GST Act, 2017, therefore the writ petition is dismissed.
Summary
The petitioners, Avitek Computers and Nitin Kumar Varshney, filed a writ petition challenging an ex parte adjudication order dated 29 August 2024 passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. They contended that the order was erroneous and sought its setting aside. The respondents argued that the petitioners were barred by limitation and that an appeal under the statute was the proper remedy. The Court examined the precedent set in Shree Shakti Infra v. State of U.P. and Bambino Agro Industries v. State of U.P., which held that a statutory right of appeal precludes interference by a writ. Concluding that the petitioners indeed have a statutory remedy of appeal, the Court declined to interfere and disposed of the petition. The order was pronounced on 14 May 2026.
Issues considered
- Whether the petitioners are barred by limitation from seeking relief in the writ petition
- Whether the existence of a statutory right of appeal under Section 73 of the U.P. GST Act, 2017 precludes interference by the High Court
Legislation cited
- U.P. GST Act, 2017 — s. 73
Subjects
- GST
- Section 73
- appeal
- limitation
- writ petition
- ex parte adjudication
- High Court
- Uttar Pradesh
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 2528 of 2026
M/S Avitek Computers, M/S Nitin Kumar
Varshney .....Petitioner(s)
Versus
State Of Uttar Pradesh And Another
.....Respondent(s)
Counsel for Petitioner(s) : Divya Prakash Tripathi, Tanmay Sadh
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
29.08.2024 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.
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
May 14, 2026
Abhilash
Digitally signed by :-
ABHILASH SINGH
High Court of Judicature at Allahabad
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