Allahabad High Court
M/S RMV MOTELS LLPversusUNION OF INDIA AND 4 OTHERS
- Decided
Holding
The writ petition is dismissed as the order is appealable and the petitioner must file a statutory appeal within two weeks.
Summary
M/S Rmv Motels LLP filed a writ petition challenging an order dated 31.12.2025 passed by Respondent No.4 under Section 74 of the CGST/UTGST Act, 2017 concerning assessments for FY 2018-19 and 2019-20. The revenue counsel raised a preliminary objection that the order was appealable, while the petitioner argued that the limitation period had expired. The Court noted that the delay in filing was explained by medical reasons and was not inordinate. Since a statutory remedy of appeal exists, the Court held that the writ petition could not be entertained unless the appeal is filed. Consequently, the petition was disposed, directing the petitioner to file a statutory appeal within two weeks, after which the merits may be considered.
Issues considered
- Whether the order under Section 74 of the CGST/UTGST Act, 2017 is appealable.
- Whether the limitation period for filing a writ petition has expired.
Legislation cited
- CGST/UTGST Act, 2017 — s. 74
Subjects
- CGST
- UTGST
- Section 74
- appealability
- limitation period
- writ petition
- tax assessment
- High Court
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 3837 of 2026
M/S Rmv Motels Llp
.....Petitioner(s)
Versus
Union Of India And 4 Others
.....Respondent(s)
Counsel for Petitioner(s) : Prajjwal Tyagi, Sanjeev Kumar Tyagi
Counsel for Respondent(s) : A.S.G.I., C.S.C., Dhananjay Awasthi
Court No. - 39
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Heard Sri Prajjwal Tyagi, learned counsel for the petitioner, Sri Parv Agarwal,
learned counsel for the revenue and perused the record.
2. Challenge has been raised to Order in Original dated 31.12.2025 passed by
respondent no. 4 under Section 74 of the CGST/UPGST Act, 2017 for the Financial
Years 2018-2019 and 2019-2020.
3. At the outset, learned counsel for the revenue has raised a preliminary objection that
the order impugned is appealable.
4. On the other hand, learned counsel for the petitioner would contend that the period
of limitation has expired.
5. Keeping in mind the fact that there is no inordinate and unexplained delay, at
present, delay has been explained as occasioned by medical reasons.
6. In face of statutory remedy of appeal being available, no occasion may exist to
entertain the present writ petition.
7. On query made, if the revenue would have any serious objection on the delay aspect
if the petitioner is permitted to file an appeal within limited time frame, learned
counsel for revenue has raised formal objection.
8. Accordingly, the writ petition is disposed of with the observation, subject to
petitioner filing statutory appeal within a period of two weeks from today, the same
may be entertained on merits, without raising any objection as to the limitation.
September 17, 2026
#Vikram/-
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
Digitally signed by :-
VIKRAM GUPTA
High Court of Judicature at Allahabad
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