Allahabad High Court
M/S SOHGAURA BROTHERSversusSTATE OF UTTAR PRADESH AND ANOTHER
- Decided
Holding
The petition is dismissed as the petitioner has a statutory remedy of appeal, rendering the writ petition non‑maintainable.
Summary
M/S Sohgaura Brothers filed a writ petition challenging an ex parte adjudication order dated 30‑04‑2024 passed under Section 73 of the Uttar Pradesh GST Act, 2017. The petitioners argued that the order was erroneous, but the respondents contended that the petitioners had a statutory right of appeal. The Court examined the limitation issue, relying on the precedents of 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 because an appeal under the Act is available, the writ petition was not maintainable. Consequently, the Court declined to interfere with the adjudication order and disposed of the petition.
Issues considered
- Whether a writ petition challenging an ex parte adjudication order under Section 73 of the U.P. GST Act is maintainable when a statutory appeal is available
- Whether the petition is barred by limitation
Legislation cited
- U.P. GST Act, 2017 — s. 73
Subjects
- GST
- adjudication
- writ petition
- limitation
- statutory appeal
- ex parte order
- High Court
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 2580 of 2026
M/S Sohgaura Brothers
.....Petitioner(s)
Versus
State Of Uttar Pradesh And Another
.....Respondent(s)
Counsel for Petitioner(s) : Anand Kumar Jaiswal, Nanda Kumar
Shukla, Shiv 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
30.04.2024 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 18, 2026
Shiv
Digitally signed by :-
SHIV KUMAR SHARMA
High Court of Judicature at Allahabad
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