Madhya Pradesh High Court
M/S R K Fire Works Through Its Proprietor ... vs The State Of Madhya Pradesh on 22 August, 2025
Author: Anand Pathak
Bench: Anand Pathak
1 WP-32282-2025
IN THE HIGH COURT OF MADHYA PRADESH
AT GWALIOR
WP No. 32282 of 2025
(M/S R K FIRE WORKS THROUGH ITS PROPRIETOR RAJESH KUMAR DHINGRA Vs THE STATE OF MADHYA
PRADESH AND OTHERS )
Dated : 22-08-2025
Shri Prashant Sharma - Advocate for the petitioner.
Shri Sohit Mishra - Government Advocate for the State.
Heard on admission.
It is the grievance of petitioner that it has deposited 10% before the first
appellate authority under Section 107 of M.P. Goods and Service Tax Act, 2017
and another 10% under Section 112(8) of the Act of 2017. It is the apprehension of
petitioner that despite deposit of requisite penalty amount, acknowledgement from
the respondents/State does not figure in the case which may precipitate coercive
proceedings at the instance of respondents, therefore, this petition is filed.
Issue notice to the respondents on payment of process fee within three days by RAD as well as ordinary mode, returnable within two weeks.
Meanwhile, respondents/State appearing on advance notice, is directed to file reply/seek instruction in the matter.
As an interim measure, if petitioner has deposited statutory pre-
deposit/legitimate penalty amount, then no recovery shall be ensued against the petitioner till next date of hearing.
List in the week commencing 8th September, 2025.
(ANAND PATHAK) (PUSHPENDRA YADAV)
JUDGE JUDGE
Chandni
Signature Not Verified
Signed by: CHANDNI
NARWARIYA
Signing time: 8/23/2025
12:04:34 PM
2 WP-32282-2025
Signature Not Verified
Signed by: CHANDNI
NARWARIYA
Signing time: 8/23/2025
12:04:34 PM