Allahabad High Court
M/S WARSI BAGversusSTATE OF U.P. AND ANOTHER
- Decided
Holding
The petition is dismissed because the petitioner has a statutory right of appeal, rendering judicial interference impermissible.
Summary
The petitioners, M/s Warsi Bag, challenged an ex parte adjudication order dated 17 February 2025 issued under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. They contended that the order was erroneous and sought relief through a writ petition. The respondents, the State of Uttar Pradesh and another, argued that the petitioners had a statutory right to appeal the adjudication order. The Court examined the limitation issue, relying 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 concluded that the petitioners indeed possessed an alternative remedy of appeal under the statute. Consequently, the Court declined to interfere with the adjudication order and disposed of the writ petition. The decision underscores the principle that a statutory appeal route precludes judicial interference in ex parte adjudication orders.
Issues considered
- Whether the petitioner has a statutory remedy of appeal against the ex parte adjudication order under Section 73 of the U.P. GST Act, 2017
- Whether the limitation period for filing a writ petition is bar the petition in view of the cited precedents
Legislation cited
Subjects
- GST
- Section 73
- ex parte adjudication
- appeal remedy
- limitation
- judicial review
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 2532 of 2026
M/S Warsi Bag
.....Petitioner(s)
Versus
State of U.P. and Another
.....Respondent(s)
Counsel for Petitioner(s) : Bhawesh Pratap Singh, Umesh Kumar
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
17.02.2025 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 14, 2026
Abhilash
Digitally signed by :-
ABHILASH SINGH
High Court of Judicature at Allahabad
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