Max Square Limited v. Union Of India And 2 Others
Case note by CA Nikhil Gupta
Case overview
This Allahabad High Court decision concerns GST statutory provision - Section 17. The retained release ledger records the outcome as Dismissed and classifies the matter under Appeals & Limitation.
Facts and procedural background
Neutral Citation No. - 2023:AHC:234793-DB
Case :- WRIT TAX No. - 1266 of 2023
Petitioner :- Max Square Limited Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Gaurav Dwivedi Counsel for Respondent :- A.S.G.I.,C.S.C.,Gaurav Mahajan,Om Prakash Mishra
Hon'ble Saumitra Dayal Singh,J. Hon'ble Vinod Diwakar,J.
Issues before the Court
Petitioner :- Max Square Limited Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Gaurav Dwivedi Counsel for Respondent :- A.S.G.I.,C.S.C.,Gaurav Mahajan,Om Prakash Mishra
Hon'ble Saumitra Dayal Singh,J. Hon'ble Vinod Diwakar,J.
1. Heard Ms. Arti Agarwal, learned counsel through Video Conferencing along with Shri Varchasv Dwivedi, holding brief of Shri Gaurav Dwivedi, learned counsel for the petitioner, Shri Gaurav Mahajan, learned counsel for Revenue and Shri Om Prakash Mishra, learned counsel for Union of India.
Court's analysis and findings
1. Heard Ms. Arti Agarwal, learned counsel through Video Conferencing along with Shri Varchasv Dwivedi, holding brief of Shri Gaurav Dwivedi, learned counsel for the petitioner, Shri Gaurav Mahajan, learned counsel for Revenue and Shri Om Prakash Mishra, learned counsel for Union of India.
2. Present petition has been filed to assail the provision of Section 17 of the CGST Act and UPGST Act. Paragraph 9 of the petition (wrongly renumbered as para 4 at page 13) reads as below:-
"4. The petitioner states and submits that the Petitioner has filed 2 Intervention Applications being IA No. 192041 & 192044 of 2023 in Civil Appeal No. 2948 of 2023 (Chief Commissioner of Central Goods and Service Tax vs. M/s Safari Retreats Private Limited) the subject matter of which are same, however petitioner submits that for individual reliefs, petitioner has no option but to file the present petition before this Hon'ble Court."
3. In view of the categorical statement made by the petitioner and other deficiencies in para numbering etc learned counsel for the petitioner prays for accommodation.
Decision and relief
4. We find no good reason to grant such request.
5. Accordingly, the present petition is dismissed with liberty to file a proper petition, if genuine cause exists.
Order Date :- 11.12.2023 Ujjawal
2023-12-14T10:29:18+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:234793-DB
Case :- WRIT TAX No. - 1266 of 2023
Petitioner :- Max Square Limited Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Gaurav Dwivedi Counsel for Respondent :- A.S.G.I.,C.S.C.,Gaurav Mahajan,Om Prakash Mishra
Hon'ble Saumitra Dayal Singh,J. Hon'ble Vinod Diwakar,J.
1. Heard Ms. Arti Agarwal, learned counsel through Video Conferencing along with Shri Varchasv Dwivedi, holding brief of Shri Gaurav Dwivedi, learned counsel for the petitioner, Shri Gaurav Mahajan, learned counsel for Revenue and Shri Om Prakash Mishra, learned counsel for Union of India.
2. Present petition has been filed to assail the provision of Section 17 of the CGST Act and UPGST Act. Paragraph 9 of the petition (wrongly renumbered as para 4 at page 13) reads as below:-
"4. The petitioner states and submits that the Petitioner has filed 2 Intervention Applications being IA No. 192041 & 192044 of 2023 in Civil Appeal No. 2948 of 2023 (Chief Commissioner of Central Goods and Service Tax vs. M/s Safari Retreats Private Limited) the subject matter of which are same, however petitioner submits that for individual reliefs, petitioner has no option but to file the present petition before this Hon'ble Court."
3. In view of the categorical statement made by the petitioner and other deficiencies in para numbering etc learned counsel for the petitioner prays for accommodation.
4. We find no good reason to grant such request.
5. Accordingly, the present petition is dismissed with liberty to file a proper petition, if genuine cause exists.
Order Date :- 11.12.2023 Ujjawal
2023-12-14T10:29:18+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. 1266 of 2023
When was the decision delivered?
2023-12-11
Which GST provisions are identified in the case?
GST statutory provision - Section 17
What was the recorded outcome?
Dismissed
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.