MP HC Dismisses GST Writ Petition Due to Delay & Non-Payment of Mandatory Pre-Deposit

Mohd. Naseem Khan Vs State of Madhya Pradesh And Others (Madhya Pradesh High Court) The Madhya Pradesh High Court dismissed a writ petition challenging an order passed under Section 74 of the CGST Act for the financial year 2018-19. The petitioner, running a restaurant business under a proprietorship firm, had received notices alleging mismatch between GSTR-1 and GSTR-3B returns. A notice under Section 61 sought tax of Rs.34.34 lakh, followed by a DRC-01 notice under Section 74 demanding tax, interest, and penalty. The petitioner did not respond to either notice, claiming unawareness as the no...