Kartik Enterprises v. Suyash Agarwal
Case at a glance
Outcome
Disposed of
With the aforesaid observation, present petition stands disposed of
Provisions considered
- U.P. GST Act, 2017 s. 22
- Constitution of India art. 226
Key paragraphs
- Para 77. With the aforesaid observation, present petition stands disposed of. October 6, 2025 Abhilash (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) ABHILASH SINGH High Court of Judicature at Allahabad
Judgment
#2. Having heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri Arvind Mishra, learned counsel for the revenue, it transpires that against the penalty order passed under Section 22 of the U.P. GST Act, 2017, besides the remedy of appeal, the petitioner also has a remedy of rectification under Section 161 of the said Act.
#3. As a fact though the petitioner has yet not filed the statutory appeal, in view of the language of Section 22(1) and in the context of the penalty order that has been passed, the petitioner contends that the penalty imposed equivalent to 100% of the disputed ITC is excessive.
#4. With respect to that grievance his rectification application filed on
02.04.2025 is still pending. That fact has been pleaded in paragraph no. 18 of the writ petition.
#5. Keeping in mind the remedy availed and the pendency of the rectification application thus filed, we do not find any good ground to exercise our extraordinary jurisdiction under Article 226 of the Constitution of India. 2 WTAX No. 3893 of 2025
#6. Thus, leaving it open to the petitioner to avail the statutory remedy, interference claimed under Article 226 of the Constitution of India is declined. However, it is provided, the rectification application may be dealt with and decided necessarily on or before 30 November 2025 after due opportunity of hearing to the petitioner in the manner provided.
#7. With the aforesaid observation, present petition stands disposed of. October 6, 2025 Abhilash (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) ABHILASH SINGH High Court of Judicature at Allahabad
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: With the aforesaid observation, present petition stands disposed of
Which statutory provisions did this judgment involve?
U.P. GST Act, 2017 — s. 22; Constitution of India — art. 226.
Which court decided this case, and when?
Allahabad High Court, on 30 Nov 2025. The bench was SAUMITRA DAYAL SINGH, INDRAJEET SHUKLA.
Precedent status how later indexed judgments have treated this case
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