Case Law Details
N.P. Infra Projects Pvt. Ltd Vs Union of India (Madhya Pradesh HC)
By this petition the petitioner has prayed for the following reliefs:-
“(A) Issue direction to Respondent 8, to comply with the directions by this Hon’ble Court in W.P. 26509/2018, before proceeding further in the case;
(B) Quashment of notice dated 04.10.2022 which is in the form of post decisional hearing and has been issued without complying with the direction passed in WP 26509/2018;
(C) That the Respondent No. 5 be directed to permit the Petitioner to allow amendment in the registration application by opening the GSTN Portal restricted to the Petitioner.
(D) That the Respondents be directed to allow rectification and further allow the Petitioner to regularize the credit of tax paid on purchases and to utilize the same as set off against final payment of the tax.
(E) That the Respondents be directed not to disallow the ITC credit relating to period July’ 2017 to March’ 2018 relating to GSTN
(F) That the Respondents be directed not to levy penalty or interest on due GST Tax to be paid by the petitioner and for not filing of the return by the petitioner.
(G) Such other relief/reliefs this Hon’ble Court deems fit.”
Learned counsel for the petitioner submits that by order dated 08.05.2019 passed in W.P. 26509/2018 the Nodal Officer was directed to consider the complaint/representation made by the petitioner and to take a decision thereon within a period of two weeks. The petitioner approached the Nodal Officer on 20.05.2019 itself alongwith copy of the aforesaid order but no decision on the same has been taken by the Nodal Officer till now and instead a notice dated 4.10.2022 Annexure P/1 has been issued to the petitioner. It is submitted that since the matter has not been decided by the Nodal Officer in terms of order passed by this Court, the impugned notice ought not to have been issued.
Learned counsel for the respondent/State has pointed out that in the Notice dated 4.10.2022 itself, it has been stated that the petitioner may furnish his clarification alongwith relevant documents and thereafter only further proceedings shall be conducted. The petitioner hence ought to have submitted his explanation as directed and not straight away approached this Court.
From the record it is apparent that this Court by order dated 08.05.2019 passed in W.P. No. 26509/2018 had directed the complaint/representation of the petitioner to be considered within two weeks. The same was made by the petitioner on 20.05.2019 and as per the petitioner, the same has not been decided till now and the impugned notice has been issued.
It is hence directed that in case no decision has been taken upon petitioner’s application/representation dated 20.05.2019 Annexure P/6 till now, then the Nodal Officer shall take a decision thereupon within a period of six weeks from the date of receipt of certified copy of this order and thereafter only the respondents shall proceed further in the matter pursuant to the notice dated 4.10.2022.
Till the decision by the Nodal Officer, the impugned notice dated 4.10.2022 shall be kept in abeyance. The petitioner is directed to furnish a certified copy of this order in the Office of Respondent Nos. 5, 6 and 8 within a period of ten days from today.
With the aforesaid direction, this petition stands disposed of.
