Case Law Details
Elora Tobacco Company Limited Vs Union of India of Indirect Taxes (Madhya Pradesh High Court)
The present review petition is nothing but a misuse of the process of law and wasting valuable time of the court with the intention to take one more chance instead of approaching the Supreme Court of India. Hence, the review petition is dismissed with a cost of Rs.25,000/- which shall be deposited in the account of M.P. State Legal Services Authorities.
FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT
The petitioner has filed the present petition seeking review/recalling of the order dated 21.07.2022 whereby the writ petition no.23624/202 1 has been dismissed. . By way of writ petition no.23624/2021 the petitioner challenged the action of the respondents whereby they called the Chartered Engineer in the factory premises to assess the production capacity of the cigarette manufacturing machine. This court has dismissed the writ petition relying on section 145 of the Central Goods and Services Act, 2017 which gives authority to the respondents to seek an opinion from an expert. The petitioner has raised various grounds that the aforesaid writ petition was ought to have been allowed as the entire search was not conducted by a proper officer to determine and verify the production capacity of the machine is clearly outside section 67 (1) of the CGST Act.
On the basis of the search conducted by the respondent, a show cause notice has been issued to the petitioner and the matter is pending before the adjudicating authority. So far the validity of the report in respect of the capacity of the machine is concerned same is liable to be considered by the adjudicating authority. The petitioner may assail the validity of the opinion/ report given by the Chartered Engineer.
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