N.G.K Infra Ventures Pvt Ltd Vs State of U.P (Allahabad High Court)
In a significant ruling, the Allahabad High Court has emphasized the necessity of utilizing the appeal provisions in tax disputes. The case of N.G.K Infra Ventures Pvt Ltd Vs State of U.P (Allahabad High Court) highlights the court’s stance on adhering to procedural remedies available under the law, specifically Section 107 of the UPGST/CGST Act. This ruling reinforces the judicial principle that statutory remedies must be exhausted before seeking judicial intervention.
Case Background
N.G.K Infra Ventures Pvt Ltd filed a writ petition challenging an order dated December 18, 2023, issued under Section 73 of the UPGST/CGST/IGST Act, 2017 by the Deputy Commissioner, State Tax, Sector 12, Lucknow. The order imposed a tax liability amounting to Rs. 1,20,95,308.21, inclusive of interest and penalties. The petitioner argued that the order was issued in violation of statutory provisions and without providing an opportunity for a hearing.
Arguments Presented
The petitioner contended that the impugned order was passed without due process and violated their right to a fair hearing. Conversely, the learned Standing Counsel for the respondents argued that the petitioner had been duly notified but failed to appear before the authority. Therefore, the order was passed in their absence. Moreover, the Standing Counsel highlighted that an efficacious remedy of appeal was available to the petitioner under Section 107 of the UPGST/CGST Act.
