M/S Agarwal Steel (Proprietorship), Amethi Thru. Proprietor Mr. Devi Prasad Agarwal v. The Commissioner Goods And Services Tax (Gst) U.P. Lko. And Others

Case snapshot

Sections / provisions: GST statutory provision - Section 107

Questions before the Court / Tribunal

• Issue and context: Admittedly, against the order which is under challenge in this writ petition, a statutory remedy of appeal under Section 107 of U.P. Goods and Service Tax Act, 2017 is available and as such, submission of learned counsel for the respondents is that this writ petition ought not be entertained. Reported disposition:
• Which factual, statutory and procedural conditions controlled the requested relief?
• How did the forum apply the governing provisions to the evidence and procedural history recorded in this case?

Material facts and procedural background

Admittedly, against the order which is under challenge in this writ petition, a statutory remedy of appeal under Section 107 of U.P. Goods and Service Tax Act, 2017 is available and as such, submission of learned counsel for the respondents is that this writ petition ought not be entertained.

On the other hand, learned counsel appearing for the petitioner has submitted that rule of exhaustion of alternative remedy is not absolute and in certain cases specially where principles of natural justice have been violated, the writ petition can be entertained even in the wake of availability of a statutory alternative remedy.

Learned counsel representing the respondents have submitted in one chorus that it is not a case where principles of natural justice have been violated rather it is a case where show cause notice was issued, however, the petitioner had not responded.

Without entering into the issue as to whether the show cause notice was served and the petitioner was given opportunity of hearing or not, we are of the considered opinion that the said ground being urged by the learned counsel for the petitioner before us in these proceedings can very well be taken up before the Appellate Authority by preferring appeal under Section 107

We, are thus are not inclined to entertain this writ petition. We hereby dispose of this writ petition with the liberty to the petitioner to file a statutory appeal under Section 107 of U.P. Goods and Service Tax Act, 2017 or to take recourse of any other legal remedy available to him. In case any statutory appeal is preferred by the petitioner, the same shall be decided by the Appellate Authority on merit as expeditiously as possible.

Appellant / petitioner / assessee submissions

Heard learned counsel for the petitioner, learned counsel representing the respondent No. 1 and learned Standing Counsel representing the respondent No. 2.

Revenue / respondent submissions

The judgment does not separately label the respondent’s submissions in an independently extractable passage. No contention is inferred; read the full record.

Court / Tribunal analysis and reasoning

The concise order integrates its reasoning with the operative directions. The complete packaged record controls.

Operative decision and relief

The operative relief must be read from the final paragraphs of the complete packaged judgment.

Ratio and legal principle

The narrow proposition associated with M/S Agarwal Steel (Proprietorship), Amethi Thru. Proprietor Mr. Devi Prasad Agarwal v. The Commissioner Goods And Services Tax (Gst) U.P. Lko. And Others concerns issue and context: admittedly, against the order which is under challenge in this writ petition, a statutory remedy of appeal under section 107 of u.p. goods and service tax act, 2017 is available and as such, submission of learned counsel for the respondents is that this writ petition ought not be entertained. reported disposition: The proposition cannot be separated from the judgment’s facts, the governing statutory version, the forum’s jurisdiction, and the exact relief recorded in WRIT TAX No. 152 of 2023.

For working-paper purposes, the decision should be cited only after matching the material facts and reading the passages under the judgment-grounded record above. The editorial outcome label “Disposed” is a navigation aid; it does not replace the operative order or explain every issue in a multi-issue case.

Why this judgment matters

This decision is relevant when a file raises the same central question identified in the source headnote: Issue and context: Admittedly, against the order which is under challenge in this writ petition, a statutory remedy of appeal under Section 107 of U.P. Goods and Service Tax Act, 2017 is available and as such, submission of learned counsel for the respondents is that this writ petition ought not be entertained. Reported disposition: Its practical value lies in the way the Allahabad High Court (Lucknow Bench) connected the governing provisions—GST statutory provision - Section 107—to the procedural posture and evidence before it.

The authority level is High Court. That affects persuasive or binding weight, but authority level alone is never enough. Territorial jurisdiction, statutory period, the identity of the challenged order, and later appellate treatment must all be checked before the case is used in advice, a submission, or litigation strategy.

Practitioner action points

• Begin with the complete judgment and mark the paragraphs supporting the exact proposition relied upon.
• Match the statutory version of GST statutory provision - Section 107 and the decision date 2023-10-30; do not assume the current text is identical.
• Compare the notice, assessment, appeal or other procedural sequence with the chronology recorded in this case.
• Verify the stated later-history status and any review, appeal, SLP, curative or rectification proceedings before citation.
• Record why the client’s evidence is materially similar, and also record any fact capable of distinguishing the result.

Does this case match your facts?

Detailed reliance and distinction analysis

Identity check. Confirm that the cited cause title is M/S Agarwal Steel (Proprietorship), Amethi Thru. Proprietor Mr. Devi Prasad Agarwal v. The Commissioner Goods And Services Tax (Gst) U.P. Lko. And Others, the proceeding is WRIT TAX No. 152 of 2023, and the decision is dated 2023-10-30. These fields are taken from the judgment record and should appear exactly in the citation note.

Bench check. The judgment identifies the coram as Hon'ble Vivek Chaudhary,J.; Hon'ble Manish Kumar,J.. A later order by another bench, a larger bench, or a higher forum may alter the weight or interpretation of the proposition.

Provision check. The source associates the dispute with GST statutory provision - Section 107. The practitioner should place the historical statutory text next to the current text and identify every amendment, proviso, explanation, rule or notification that could change the analysis.

Fact check. The source issue is not a free-standing abstract rule. It arises from the concrete record summarized above. A reliable application note should list the common facts, the different facts, and whether each difference affects jurisdiction, admissibility, limitation, burden, computation or relief.

Remedy check. The recorded result is Disposed. Where a matter is remanded, set aside, partly allowed, or disposed with directions, the exact operative language is more important than a binary winner/loser label.

History check. The current closure state is REVIEW_APPEAL_SLP_SUBSEQUENT_TREATMENT_CHECK_PENDING. If that state is pending, the page does not assert that no later case exists. It means the check remains open and must be completed at the point of professional reliance.

Section / provision impact

• GST statutory provision - Section 107 — apply the exact version considered in the judgment.

Case network

• VSA TRADING PVT LTD v. PRINCIPAL COMMISSIONER CGST AND ANR — Delhi High Court · Disposed
• M/s R. Gupta Metal Store through Proprietor Mahesh Chand Gupta v. Commissioner, CGST Delhi North — Delhi High Court · Disposed
• M/S MOMS CRADLE PRIVATE LIMITED v. UNION OF INDIA & ANR. — Delhi High Court · Disposed
• MS RS TRADING CO v. PRINCIPAL COMMISSIONER OF CGST & ORS. — Delhi High Court · Disposed

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Source class: OFFICIAL_PRIMARY_TEXT_SANITIZED_RENDITION · Repository status: PUBLISH_READY