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HC direct issue of user ID & password to enable unregistered dealer to file GST appeal

Case Law Details

TaxGuru Citation
2024 taxguru.in 3236
Case Name
Mohd Azam Vs State of U.P. and Another (Allahabad High Court)
Date of Judgement/Order
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Mohd Azam Vs State of U.P. and Another (Allahabad High Court)

The case of Mohd Azam vs State of U.P. and Another, heard by the Allahabad High Court, revolves around the seizure of goods and the subsequent challenges faced by a petty unregistered dealer in appealing against the order.

The petitioner, Mohd Azam, sought the quashing of a seizure order dated June 1, 2022. At the core of the dispute is the seizure of goods belonging to the petitioner, who is a petty unregistered dealer. The petitioner complied with the demand and obtained provisional release of the seized goods. However, he faced significant difficulties in filing an appeal due to not having a user ID and password, essential for accessing the digital filing system.

State’s Position

Sri Ankur Agarwal, the learned counsel representing the State, stated that the seizure proceedings had concluded on June 1, 2022. The petitioner had paid the demanded amount and secured the provisional release of his goods. For any further relief, the petitioner was advised to pursue an appeal.

Petitioner’s Dilemma

The petitioner’s counsel argued that despite complying with the seizure order, the petitioner was unable to file an appeal because he had not been issued a user ID and password. As a petty unregistered dealer, this technical barrier effectively prevented him from accessing the necessary administrative channels to seek further relief.

State’s Assurance

In response to the petitioner’s difficulty, the State’s standing counsel assured the court that the petitioner would receive the required user ID and password at his registered address within a week. This would enable the petitioner to file an appeal against the seizure order.

Procedural Fairness

The Allahabad High Court recognized the unique circumstances of the petitioner, noting his status as a petty unregistered dealer. The court acknowledged that the lack of access to a user ID and password presented a significant barrier to justice for the petitioner. The court emphasized the importance of procedural fairness and access to justice, especially for individuals facing administrative and technical challenges.

Directive for Relief

Considering the peculiar facts of the case, the court directed that if the petitioner files an appropriate appeal against the order dated June 1, 2022, within four weeks of receiving his user ID and password, the appeal should be entertained on its merits. This directive ensures that the petitioner is not unduly penalized for administrative delays and technical issues beyond his control.

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Author Info

RAVINDRA KUMAR RASTOGI
Qualification: LL.B / Advocate
Company: R R ASSOCIATES
Location: Allahabad, Uttar Pradesh
Articles Published: 51

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