GR Infra Projects Limited Vs State of Madhya Pradesh & Ors. (Madhya Pradesh High Court)
GR Infra Projects Limited filed a petition under Article 226 of the Constitution of India before the Madhya Pradesh High Court challenging the validity of a show-cause notice (SCN) dated 13 June 2025 issued under Section 74 of the CGST Act read with the MPGST Act. The petitioner sought quashment of the SCN or, alternatively, a direction to the authorities to adjudicate preliminary objections filed by the company and pass a reasoned order. The petitioner is a company engaged in designing and constructing road and highway projects, registered under both the Central and Madhya Pradesh GST laws. Earlier, in August 2022, the petitioner’s premises were searched under GST provisions, and all requested documents were provided. On 29 April 2025, an intimation under Rule 142(1A) in Form DRC-01A was issued, to which the petitioner responded on 14 May 2025, raising preliminary objections. The petitioner was initially not provided with a draft notice dated 3 March 2025, which formed the basis of the DRC-01A. This draft notice was furnished on 27 May 2025, and the petitioner submitted further objections before the issuance of the final SCN.
Read SC Judgments in this case:
SC Quashes Vague Section 74 GST SCN Alleging Fraud Without Particulars
GST SCN Stayed for Lacking Reasons: SC Flags Absence of Material Particulars
