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SHREEHARI REALTECH PVT. LTD. vs. UNION OF INDIA & OTHERS
(Allahabad High Court)

Hon'ble Judges:

JASPREET SINGH
RAM MANOHAR NARAYAN MISHRA
Pet. Counsel
Tushar Mittal
Parth Anand
Res. Counsel
A.s.g.i.

Petitioner / Applicant

SHREEHARI REALTECH PVT. LTD.

Respondent UNION OF INDIA & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jun 7, 2024
Order No.

Writ Tax No. - 152 of 2024

Citation

2024(6) TAXREPLY 9857

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ORDER

ORDER 1. Heard Shri Chinmay Seth, learned counsel for the petitioner, Shri Rajesh Tiwari, learned Additional Chief Standing Counsel, who has put in appearance on behalf of respondent No.2 and Shri Saurabh Mishra, learned counsel for respondent No.1, who has filed his memo of appearance, which is taken on record. 2. At the very outset, learned Additional Chief Standing Counsel has raised a preliminary objection regarding the maintainability of the aforesaid petition on the ground of availability of statutory remedy as provided under Section 107 of the U.P. Goods and Services Tax Act, 2017. It is submitted that in view of the aforesaid statutory remedy, the petitioner can very well avail the remedy of appeal and in the light thereof, the petition is not maintainable. 3. Refuting the aforesaid submissions, learned counsel for the petitioner has vehemently argued that the impugned orders are patently illegal and they suffer from vice of violation of principles of the natural....

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