FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
Heard on the question of admission as well as on the question of grant of interim relief.
Learned Senior Counsel for the petitioner has submitted that the GST regime has been introduced in the country on 1/07/2017 with the motive of creation of “One nation, One market, One tax”. In pursuance to the aforesaid, in the year 2016, certain constitutional amendment have been made in Constitution of India and the State Government also issued a Notification on 24/06/2017 in exercise of power conferred under Section 57(1) of M.P. VAT Act, 2002. By the aforesaid Notification dated 24/06/2017, the Government of Madhya Pradesh rescinded all the notifications issued regarding setting up of erection of the said check posts w.e.f. 1/07/2017. The Government of India has also issued notification that after coming into force of GST, they have abolished their check posts in 22 States. The name of State of Madhya Pradesh is at S.No.7.
The sole contention of the learned Senior Counsel for the petitioner is that after issuance of the notification, all the check posts have to be removed as GST regime has been introduced and, therefore, they cannot restrict or obstruct any of the vehicle from asking them to pay tax on the check posts except the GST.
Issue notice to the respondents No.3 and 5, on payment of PF within 3 working days, returnable within four weeks. In addition, Dasti notice, as per rules.
Shri Romesh Dave, learned Govt. Advocate accepts notice on behalf of the respondents No.1 and 2 and, therefore, no further notice is required and he prays for and is granted four weeks time to file reply. In the meanwhile, they shall take appropriate steps in pursuant to the notification issued on 24/06/2017 and 1/07/2017, by which all the check posts have been abolished, directing the officers for removal of the check posts and file a detailed affidavit regarding compliance of the aforesaid provisions, within a period of two weeks from today.
List in the week commencing 6.08.2018.