New Okhla Industrial Development Authority Vs Union of India And 3 Others (Allahabad High Court)
In the case of New Okhla Industrial Development Authority vs. Union of India & Others, the Allahabad High Court ruled that appeals under Section 107 of the CGST Act cannot be dismissed as not maintainable if the High Court itself has directed the petitioner to pursue an alternative remedy under this provision. The petitioner had filed an appeal under Section 107 after their writ petition was dismissed with such a direction. However, the appellate authority dismissed the appeal, citing maintainability issues.
The High Court found this dismissal legally unsustainable, emphasizing that the appellate authority must honor the directive of the High Court to address the appeal on its merits. The court set aside the appellate authority’s order and remanded the case for fresh consideration. The decision reinforces the principle that statutory appellate remedies must be meaningfully exercised when directed by the judiciary, ensuring procedural fairness and adherence to judicial directives.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
Heard Mr. Jasmeet Singh along with Mr. Vipul Dube for the petitioner and Mr. Amit Mahajan for respondent nos. 2 and 3. Mr. Abrar Ahmad has filed memo of appearance on behalf of respondent no. 1, Union of India.
