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of <h1>GST Tax Dispute: Petitioner Advised to Pursue Alternative Legal Remedies Instead of Repeated Writ Petitions</h1> <h3>M/s Parul Dixit Thru. Proprietor Parul Dixit Versus State Of U.P. Thru. Secy. Institutional Finance / State Tax U.P. Govt. Lko. And 4 Others</h3> M/s Parul Dixit Thru. Proprietor Parul Dixit Versus State Of U.P. Thru. Secy. Institutional Finance / State Tax U.P. Govt. Lko. And 4 Others - 2024 (81) ... Issues involved:The issues involved in the judgment are the petitioner seeking relief through a writ petition to restrain recovery proceedings initiated by the opposite parties based on tax liability arising from the implementation of the GST Act.Issue 1: Relief sought through writ petitionThe petitioner approached the court seeking a writ, order, or direction in the nature of mandamus to restrain the opposite parties from initiating any recovery proceedings related to tax liabilities arising from the implementation of the GST Act. The petitioner specifically mentioned the notice reference numbers and dates in the prayer for relief.Issue 2: Previous petition and representationA similar petition for the same relief was filed earlier, and it was decided by an order dated 30.10.2023. In that order, the petitioner was allowed to submit a representation before the Executive Engineer. The petitioner's counsel informed the court that the representation was submitted, but no decision was made within the specified period of four weeks as directed by the court.Issue 3: Court's decisionThe court noted that in the given circumstances, the appropriate remedy for the petitioner would be to file a contempt petition or take suitable legal action instead of filing successive writ petitions. Therefore, the court disposed of the writ petition, indicating that the petitioner should pursue alternative legal avenues for relief.This judgment by the Allahabad High Court addressed the petitioner's plea for relief through a writ petition to restrain recovery proceedings related to tax liabilities under the GST Act. The court highlighted the importance of following the appropriate legal procedures and remedies available to the petitioner, emphasizing the need to pursue contempt petitions or other legal actions rather than filing successive writ petitions.
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