Allahabad High Court
RATI TRADERS 2versusSTATE OF UP AND 2 OTHERS
- Decided
- Bench
- PIYUSH AGRAWAL
Holding
The writ petition was dismissed as withdrawn because the petitioner had an alternative remedy under Section 112 of the GST Act.
Summary
Rati Traders filed a writ petition challenging an order of the State of Uttar Pradesh and two other respondents. The standing counsel for the respondents raised a preliminary objection, contending that the petitioner had an efficacious alternative remedy under Section 112 of the Goods and Services Tax (GST) Act. The petitioner did not dispute this point and instead prayed for the withdrawal of the writ petition. The court accepted the withdrawal and dismissed the petition. The certified copies of the impugned orders were to be returned to the petitioner’s counsel after obtaining true copies.
Issues considered
- The writ petition is maintainable when an alternative remedy under Section 112 of the GST Act is available.
Legislation cited
- Goods and Services Tax Act — s. 112
Subjects
- Writ petition
- Maintainability
- Alternative remedy
- GST Act
- Section 112
- Dismissal
- Withdrawal
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 988 of 2026
Rati Traders
.....Petitioner(s)
Versus
State Of Up And 2 Others
.....Respondent(s)
Counsel for Petitioner(s) : Suyash Agarwal
Counsel for Respondent(s) : C.S.C.
Court No. - 7
HON'BLE PIYUSH AGRAWAL, J.
At the very outset, learned Standing Counsel raises a preliminary objection
with regard to maintainability of the writ petition on the ground that against
the impugned order, the petitioner has equally, efficacious alternative
remedy of filing an appeal under section 112 of the GST Act.
Learned counsel for the petitioner does not dispute the said fact and prays
for withdrawal of the writ petition.
In view of the above, the writ petition is dismissed as withdrawn.
The Office shall return the certified copies of the impugned orders to the
learned counsel for the petitioner after obtaining the true copies of the same.
(Piyush Agrawal,J.)
May 6, 2026
Amit Mishra
Digitally signed by :-
AMIT KUMAR MISHRA
High Court of Judicature at Allahabad
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