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IN THE HIGH COURT OF ALLAHABAD
Shekhar B.Saraf, Praveen Kumar Giri
Atlantis Intelligence Ltd. – Appellant
Versus
Union of India – Respondent
JUDGMENT :
Shekhar B. Saraf, J.
1. Heard Ms. Anjali Jha Manish, learned counsel appearing on behalf of the petitioner, Mr. Gaurav Mahajan, learned Senior Standing Counsel appearing on behalf of the respondent No.2/Assistant Commissioner, CGST and Mr. Arvind Kumar Mishra, learned Standing Counsel for the State-respondent.
2. This is a writ petition under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the impugned order in original dated January 1, 2025 passed by the Assistant Commissioner, CGST, Division -I, NOIDA. The prayers made out in the above writ petition are delineated below:
"A. Issue a writ, order or direction in the nature of certiorari to quash the Order In Original bearing No.84/AC/CGST/Div-I/N/2024-25 dated January 31, 2025 passed by the learned Assistant Commissioner, CGST, Division-I, Noida; and/or.
B. Issue a writ, order or direction in the nature of certiorari to quash the Show Cause Notice dated 23.02.2022 issued by the Learned Assistant Commissioner, CGST, Division -I Noida and/or C. Stay the operation of impugned Order in Original bearing No.84/AC/CGST/Div-I/N/2024-25 dated 31.01.2025, passed by the Learned Assistant Commissione
The High Court cannot entertain a writ petition filed beyond the statutory limitation period for appeals as prescribed by special legislation, reaffirming established precedents.
The main legal point established in the judgment is the admissibility of a writ petition challenging Assessment Orders under the CST Act, considering grounds of limitation, lack of opportunity for he....
When there is an alternate remedy available, judicial prudence demands that court refrains from exercising its jurisdiction under constitutional provisions.
The main legal point established in the judgment is that the provisions of the CGST Act prevail over the provisions of the Limitation Act, and there is no power to entertain an appeal beyond the pres....
An appeal to the Commissioner (Appeals) is barred by time if not filed within the statutory period specified in the Finance Act, 1994, and requires sufficient cause for delay to be justified.
The main legal point established in the judgment is that writ petitions challenging assessment orders may not be maintainable if an alternative statutory remedy of appeal is available, unless there i....
The petitioner was denied a fair opportunity to be heard prior to the cancellation of GST registration due to procedural violations, while the appellate authority lacked the discretion to condone exc....
The petitioner cannot seek exclusion of time taken in writ proceedings for filing an appeal, as the writ petition was entertained and resulted in a final order, constituting an abuse of process.
The court established that the limitation period for filing appeals under the Goa Value Added Tax Act is subject to exclusion during extraordinary circumstances such as the COVID-19 pandemic, as dire....
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