M/S New Sagun Enterprises And Another v. Union Of India And 2 Others
Reviewed by CA Nikhil Gupta · Last reviewed 6 December 2023
Case data and operative result
Repository ID: F2J-C-0914
Court / Tribunal: Allahabad High Court
Case number: WRIT TAX No. 1314 of 2023
Decision date: —
Law family: GST
Outcome category: Disposed
Sections / provisions: GST statutory provision - Section 73; GST statutory provision - Section 107; Section 73; Section 107; Article 226
Extractive case note
Petitioner :- M/S New Sagun Enterprises And Another Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Ram Raj Prajapati,Dinesh Kumar Maurya Counsel for Respondent :- A.S.G.I.,C.S.C. 1. Learned Standing Counsel, Sri Ankur Agarwal, has filed a short affidavit, after serving the same upon learned counsel for the petitioners, which is taken on record. 2. This writ petition has been filed under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the demand raised under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 3. The counsel on behalf of the petitioner submits that no hearing was granted to the petitioner and he has not received any show cause notice. However, from the record, it appears that the show cause notice was uploaded on the portal of the Department, which is deemed to be good service upon the assessee.
Operative-result extract
7. The writ petition is disposed of accordingly.
Download the complete local judgment PDF (F2J-C-0914)
The complete packaged judgment text and PDF are the controlling records. The case note is extractive and should not be treated as a substitute for the operative order or later-history verification.
Case note by CA Nikhil Gupta
Case overview
This Allahabad High Court decision concerns GST statutory provision - Section 73; GST statutory provision - Section 107. The retained release ledger records the outcome as Disposed and classifies the matter under Demand & Adjudication.
Facts and procedural background
Neutral Citation No. - 2023:AHC:231624-DB
Case :- WRIT TAX No. - 1314 of 2023
Petitioner :- M/S New Sagun Enterprises And Another Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Ram Raj Prajapati,Dinesh Kumar Maurya Counsel for Respondent :- A.S.G.I.,C.S.C.
Hon'ble Siddhartha Varma,J. Hon'ble Shekhar B. Saraf,J.
Issues before the Court
Petitioner :- M/S New Sagun Enterprises And Another Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Ram Raj Prajapati,Dinesh Kumar Maurya Counsel for Respondent :- A.S.G.I.,C.S.C.
Hon'ble Siddhartha Varma,J. Hon'ble Shekhar B. Saraf,J.
1. Learned Standing Counsel, Sri Ankur Agarwal, has filed a short affidavit, after serving the same upon learned counsel for the petitioners, which is taken on record.
Court's analysis and findings
2. This writ petition has been filed under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the demand raised under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).
3. The counsel on behalf of the petitioner submits that no hearing was granted to the petitioner and he has not received any show cause notice. However, from the record, it appears that the show cause notice was uploaded on the portal of the Department, which is deemed to be good service upon the assessee.
4. In view of the above, we are not inclined to entertain the present writ petition and relegate the petitioner to avail the statutory remedy of appeal under the Act.
5. Learned counsel for the respondents submits that Circular No.53 of 2023-C.T., dated 2.11.2023, has condoned the delay in filing the appeal, which impugns the order passed under Section 73 of the Act prior to March 31, 2023, even though the same is filed on or before January 31, 2024.
Decision and relief
7. The writ petition is disposed of accordingly.
Order Date :- 6.12.2023 Rakesh
(Shekhar B. Saraf, J.) (Siddhartha Varma, J.)
2023-12-12T13:36:47+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:231624-DB
Case :- WRIT TAX No. - 1314 of 2023
Petitioner :- M/S New Sagun Enterprises And Another Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Ram Raj Prajapati,Dinesh Kumar Maurya Counsel for Respondent :- A.S.G.I.,C.S.C.
Hon'ble Siddhartha Varma,J. Hon'ble Shekhar B. Saraf,J.
1. Learned Standing Counsel, Sri Ankur Agarwal, has filed a short affidavit, after serving the same upon learned counsel for the petitioners, which is taken on record.
2. This writ petition has been filed under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the demand raised under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).
3. The counsel on behalf of the petitioner submits that no hearing was granted to the petitioner and he has not received any show cause notice. However, from the record, it appears that the show cause notice was uploaded on the portal of the Department, which is deemed to be good service upon the assessee.
4. In view of the above, we are not inclined to entertain the present writ petition and relegate the petitioner to avail the statutory remedy of appeal under the Act.
5. Learned counsel for the respondents submits that Circular No.53 of 2023-C.T., dated 2.11.2023, has condoned the delay in filing the appeal, which impugns the order passed under Section 73 of the Act prior to March 31, 2023, even though the same is filed on or before January 31, 2024.
6. In the light of the same, the petitioner may avail the remedy of filing appeal. Needless to mention that the petitioner shall be liable to follow the provisions of Section 107 of the Act including that of pre-deposit.
7. The writ petition is disposed of accordingly.
Order Date :- 6.12.2023 Rakesh
(Shekhar B. Saraf, J.) (Siddhartha Varma, J.)
2023-12-12T13:36:47+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. 1314 of 2023
When was the decision delivered?
2023-12-06
Which GST provisions are identified in the case?
GST statutory provision - Section 73; 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.