M/S Jitendra Singh Contractor v. State Of U.P. And 2 Others
Case note by CA Nikhil Gupta
Case overview
This Allahabad High Court decision concerns GST statutory provision - Section 17; GST statutory provision - Section 107. The retained release ledger records the outcome as Disposed and classifies the matter under Input Tax Credit.
Facts and procedural background
Neutral Citation No. - 2023:AHC:237122-DB
Case :- WRIT TAX No. - 1398 of 2023
Petitioner :- M/S Jitendra Singh Contractor Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Kedar Nath Kumar,Amit Upadhyay,Vishnu Kesarwani Counsel for Respondent :- CSC
Hon'ble Siddhartha Varma,J. Hon'ble Shekhar B. Saraf,J.
Issues before the Court
Petitioner :- M/S Jitendra Singh Contractor Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Kedar Nath Kumar,Amit Upadhyay,Vishnu Kesarwani Counsel for Respondent :- CSC
Hon'ble Siddhartha Varma,J. Hon'ble Shekhar B. Saraf,J.
1. Heard learned counsel for the petitioner and Sri Nimai Dass, learned counsel for the Department.
Court's analysis and findings
1. Heard learned counsel for the petitioner and Sri Nimai Dass, learned counsel for the Department.
2. This writ petition has been filed challenging the orders passed under Section 17 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the Act) dated 1.9.2020, 1.9.2020 and 25.11.2020.
3. Learned counsel for the Department, Sri Nimai Dass, states that the petitioner had an efficacious remedy of filing appeal against the impugned orders under Section 107 of the Act. He further states that for the purpose of delay in filing the appeal, he can always take the benefit of Circular No.53 of 2023-C.T., dated 2.11.2023.
4. Learned counsel for the petitioner states that the present writ petition may be dismissed as withdrawn with liberty to the petitioner to approach the appellate forum.
Decision and relief
5. The writ petition is, accordingly, dismissed as withdrawn with the aforesaid liberty.
Order Date :- 14.12.2023 Rakesh
(Shekhar B. Saraf, J.) (Siddhartha Varma, J.)
2023-12-15T09:46:39+0530 High Court of Judicature at Allahabad
Ratio and practical significance
The binding effect flows from the court's operative reasoning reproduced below, read in the context of the pleaded facts and statutory provisions. Users should not generalise the result beyond materially comparable facts.
- Map the operative reasoning to the exact GST provision and procedural stage.
- Confirm whether a later review, appeal, SLP or subsequent judgment affects reliance.
- Preserve the official case number, decision date and neutral citation in professional work.
Full judgment text
Neutral Citation No. - 2023:AHC:237122-DB
Case :- WRIT TAX No. - 1398 of 2023
Petitioner :- M/S Jitendra Singh Contractor Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Kedar Nath Kumar,Amit Upadhyay,Vishnu Kesarwani Counsel for Respondent :- CSC
Hon'ble Siddhartha Varma,J. Hon'ble Shekhar B. Saraf,J.
1. Heard learned counsel for the petitioner and Sri Nimai Dass, learned counsel for the Department.
2. This writ petition has been filed challenging the orders passed under Section 17 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the Act) dated 1.9.2020, 1.9.2020 and 25.11.2020.
3. Learned counsel for the Department, Sri Nimai Dass, states that the petitioner had an efficacious remedy of filing appeal against the impugned orders under Section 107 of the Act. He further states that for the purpose of delay in filing the appeal, he can always take the benefit of Circular No.53 of 2023-C.T., dated 2.11.2023.
4. Learned counsel for the petitioner states that the present writ petition may be dismissed as withdrawn with liberty to the petitioner to approach the appellate forum.
5. The writ petition is, accordingly, dismissed as withdrawn with the aforesaid liberty.
Order Date :- 14.12.2023 Rakesh
(Shekhar B. Saraf, J.) (Siddhartha Varma, J.)
2023-12-15T09:46:39+0530 High Court of Judicature at Allahabad
Finin2min Q&A
What court decided this case?
Allahabad High Court
What was the case number?
WRIT TAX No. 1398 of 2023
When was the decision delivered?
2023-12-14
Which GST provisions are identified in the case?
GST statutory provision - Section 17; GST statutory provision - Section 107
What was the recorded outcome?
Disposed
Is the complete judgment text available here?
Yes. This page includes a faithful local rendition of the full text recovered from the issuing court source.
Should this page substitute professional advice?
No. Verify the official citation and later history before professional reliance.
Who authored the Finin2min case note?
CA Nikhil Gupta.