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ASHWANI AGARWAL vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

RAMESH SINHA
SAMIT GOPAL
Pet. Counsel
Rahul Agarwal
Res. Counsel
Ashok Singh

Petitioner / Applicant

ASHWANI AGARWAL

Respondent UNION OF INDIA AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 7, 2020
Order No.

Writ Tax No. - 451 of 2020

Citation

2020(9) TAXREPLY 3305

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ORDER

Heard Sri Rahul Agarwal, learned counsel for the petitioner, Sri Ashok Singh, learned counsel appearing on behalf of the respondent nos. 2 and 3 and Sri M.K. Kushwaha, learned Standing Counsel for the State-respondent. The present writ petition has been filed with the prayer:- (i) issue a writ, order or direction in the nature of Certiorari quashing the order dated 14.04.2020 (Annexure-5 to the writ petition) passed by the respondent no.3. Learned counsel for the respondent nos. 2 and 3 has raised a preliminary objection regarding the prayer made in the present petition stating that the petitioner has an alternative remedy under Section 30 of the Central Goods and Services Tax Act, 2017, for revocation of the impugned order. Learned counsel for the petitioner has vehemently objected to the preliminary objection as raised by the learned counsel for the respondent nos. 2 and 3 and submitted that since the impugned order on the face of it is per-se illegal and also the ....

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