M/S New Sagun Enterprises and Another v. Union of India and 2 Others

Court No. - 3 Case :- WRIT TAX No. - 1314 of 2023 Petitioner :- M/S New Sagun Enterprises And Another Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Ram Raj Prajapati,Dinesh Kumar Maurya Counsel for Respondent :- A.S.G.I.,C.S.C. Hon'ble Siddhartha Varma,J. Hon'ble Shekhar B. Saraf,J.

¶1Learned Standing Counsel, Sri Ankur Agarwal, has filed a short affidavit, after serving the same upon learned counsel for the petitioners, which is taken on record.

¶2This writ petition has been filed under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the demand raised under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).

¶3The counsel on behalf of the petitioner submits that no hearing was granted to the petitioner and he has not received any show cause notice. However, from the record, it appears that the show cause notice was uploaded on the portal of the Department, which is deemed to be good service upon the assessee.

¶4In view of the above, we are not inclined to entertain the present writ petition and relegate the petitioner to avail the statutory remedy of appeal under the Act.

¶5Learned counsel for the respondents submits that Circular No.53 of 2023-C.T., dated 2.11.2023, has condoned the delay in filing the appeal, which impugns the order passed under Section 73 of the Act prior to March 31, 2023, even though the same is filed on or before January 31, 2024.

¶6In the light of the same, the petitioner may avail the remedy of filing appeal. Needless to mention that the petitioner shall be liable to follow the provisions of Section 107 of the Act including that of pre-deposit.

¶7The writ petition is disposed of accordingly. Order Date :- 6.12.2023 Rakesh (Shekhar B. Saraf, J.) (Siddhartha Varma, J.) High Court of Judicature at Allahabad