2025 (3) TMI 1485 - HC - GST

Seeking to avail the statutory alternative remedy of appeal - Denial of effective opportunity - Maintainability of the writ - HELD THAT - We permit the petitioner to file a statutory appeal within a period of three weeks from today. If such an appeal is filed the same would be entertained without raising any objection as to limitation. We also request the appellate authority to examine all questions on merits by passing a reasoned order in accordance with law. Thus this petition is consigned to records.

Summary

The Allahabad High Court, through Hon'ble Ashwani Kumar Mishra and Donadi Ramesh, JJ., addressed a petition challenging an assessment order dated 27.12.2024, including allegations of denial of effective opportunity. The department raised a preliminary objection to the writ's maintainability, emphasizing that "all questions of law and fact are open for examination before the appellate authority" and that the statutory alternative remedy should not be bypassed. The Court allowed the petitioner to file a statutory appeal within three weeks, stating that such appeal "would be entertained without raising any objection as to limitation." The appellate authority was directed to "examine all questions on merits by passing a reasoned order, in accordance with law." Consequently, the writ petition was dismissed as premature and consigned to records.