RCC Infraventures Ltd Vs Union of India (Madhya Pradesh High Court)
In the case of RCC Infraventures Ltd vs. Union of India, the Madhya Pradesh High Court addressed a writ petition challenging an order from the Additional Commissioner, CGST & Central Excise, Agra. The petitioner contested a tax demand of Rs. 45,83,26,728 and interest, along with a recommendation for prosecution under Section 132(1) of the GST Act. The impugned order had directed the petitioner to appeal before the Additional Commissioner (Appeals) in Lucknow within 90 days. The respondent argued that the court lacked territorial jurisdiction and that the petitioner should have used the alternative remedy of appeal. The petitioner, acknowledging the confusion caused by the composite order affecting multiple states, requested to withdraw the writ petition with the option to pursue the appeal. The court agreed and dismissed the petition, granting the petitioner the liberty to appeal before the designated authority in Lucknow.
FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT
The petitioner has filed this Writ Petition being aggrieved by the order dated 27/12/2023 passed by respondent No.3-Additional Commissioner, CGST & Central Excise, Agra Commissionerate, Agra (Uttar Pradesh) whereby the tax demand of Rs.45,83,26,728/- and interest has been imposed along with recommendation of prosecution under Section 132(1) of the Goods and Services Tax Act, 2017 (For brevity, the GST Act’).
