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2024 DIGILAW 59 (ALL)

Parul Dixit Thru. Proprietor Parul Dixit v. State of U. P.

2024-01-05

OM PRAKASH SHUKLA, VIVEK CHAUDHARY

body2024
JUDGMENT Heard learned counsel for the petitioner and the learned Standing Counsel. 2. Petitioner has approached this Court praying for the following relief:- "(i) To issue a writ, order or direction in the nature of mandamus restraining the opposite parties No.1,2 and 3 from initiating any recovery proceedings in pursuance of the Notice reference No.09AFUPD4289B1Z7/18-19/61 dated 2.11.2023 issued in respect of the financial year 2018-19 contained in Annexure No.16 and in pursuance of order dated 8.12.2023 issued to recover the interest and penalty for the financial year 2017-18 contained in Annexure No.17 and to recover the tax liability along with the interest and penalty from the opposite parties no.4 and 5 which has arisen only due to the non reimbursement and payment of enhanced tax liability upon implementation of GST Act." 3. Admittedly, a similar petition bearing Writ Tax No.210 of 2023 (M/s. Parul Dixit through Proprietor Parul Dixit v. State of U.P. & others) was filed for the same relief which was decided by order dated 30.10.2023 wherein the petitioner was permitted to move representation before the Executive Engineer concerned. 4. Learned counsel for the petitioner states she has moved the said representation, however till date her representation is not decided though the period of four weeks as directed by the Court for disposal of the said representation has expired long back. 5. In the given facts and circumstances, the remedy available to the petitioner is to file a contempt petition, not the successive writ petition before this Court, before the appropriate Court or take appropriate proceedings in accordance with law. 6. In view thereof, the writ petition is disposed of.