Madhya Pradesh High Court
J B Mangharam Fooda Private Limited ... vs The State Of Madhya Pradesh on 14 October, 2022
Author: Chief Justice
Bench: Ravi Malimath, Anand Pathak
1
IN THE HIGH COURT OF MADHYA PRADESH
AT GWALIOR
BEFORE
HON'BLE SHRI JUSTICE RAVI MALIMATH,
CHIEF JUSTICE
&
HON'BLE SHRI JUSTICE ANAND PATHAK
ON THE 14 th OF OCTOBER, 2022
WRIT PETITION No. 22791 of 2022
BETWEEN:-
J B MANGHARAM FOODS PRIVATE LIMITED HAVING
ITS REGISTERED OFFICE AT MATRU ASHISH CHS PLOT
NO SC-5 UNIT NO 18 GORAI 2 BORIVALI WEST MUMBAI
CITY AND HAIVNG ITS MANUFACTURING UNIT AT
GOLA KA MANDIR P.O. RESIDENCY GWALIOR
THROUGH ITS UNIT HEAD/AUTHORISED
REPRESENTATIVE SHRI AMIT SHARMA S/O SHRI RAM
RATAN SHARMA, AGED ABOUT 39 YEARS, R/O A1- 787
GAUR HOMES GOVINDPURAM GHAZIABAD UP
PRESENTLY POSTED AT GWALIOR (MADHYA PRADESH)
.....PETITIONER
(BY SHRI D.K. RANA - ADVOCATE)
AND
1. THE STATE OF MADHYA PRADESH THROUGH
PRINCIPAL SECRETARY DEPARTMENT OF
REVENUE, VALLABH BHAWAN BHOPAL (M.P.)
2. COMMISSIONER OF STATE TAX, MOTI
BUNGLOW, COMPOUND, M.G. ROAD NEAR
GANDHI HALL, INDORE (MADHYA PRADESH)
3. DEPUTY COMMISSIONER OF STATE TAX
GWALIOR 2, GWALIOR DIVISION 1, GWALIOR
ZONE, COMMERCIAL TAX BUILDING, CITY
CENTER, GWALIOR (MADHYA PRADESH)
.....RESPONDENTS
(BY SHRI ANKUR MODY - ADDITIONAL ADVOCATE GENERAL)
This petition coming on for admission this day, Hon'ble Shri Justice
Signature Not Verified
Signed by: SANTOSH
MASSEY
Signing time: 10/14/2022
6:51:17 PM
2
Ravi Malimath, Chief Justice passed the following:
ORDER
This petition is filed seeking to set-aside the order dated 06.09.2022. The preliminary objection is raised by the Additional Advocate General on the ground that the said order is appealable under Section 107 of the Goods and Service Tax Act, 2017.
Learned counsel for the petitioner does not dispute the same. Under these circumstances, in view of the availability of an alternative and efficacious remedy, we do not find it appropriate to entertain this petition.
The petition is disposed off with liberty to the petitioner to challenge the same by filing an appeal under Section 107 of the Goods and Service Tax Act, 2017 in a manner known to law.
No recovery shall be made till the expiry of limitation to file an appeal.
(RAVI MALIMATH) (ANAND PATHAK)
CHIEF JUSTICE JUDGE
SKM
Signature Not Verified
Signed by: SANTOSH
MASSEY
Signing time: 10/14/2022
6:51:17 PM