Madhya Pradesh High Court
M/S R K Fire Works Through Its Proprietor ... vs The State Of Madhya Pradesh on 21 August, 2025
Author: Anand Pathak
Bench: Anand Pathak
1 WP-32284-2025
IN THE HIGH COURT OF MADHYA PRADESH
AT GWALIOR
WP No. 32284 of 2025
(M/S R K FIRE WORKS THROUGH ITS PROPRIETOR RAJESH KUMAR DHINGRA Vs THE STATE OF MADHYA PRADESH
AND OTHERS )
Dated : 21-08-2025
Shri Prashant Sharma - Advocate for the petitioner.
Shri Vivek Khedkar - Additional Advocate General/Senior Advocate with Shri
Sohit Mishra - Government Advocate for the respondents/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
Anil*
Signature Not Verified
Signed by: ANIL KUMAR
CHAURASIYA
Signing time: 22-08-2025
11:30:03 AM