MP HC Dismisses Writ as GST Appeal Was Time-Barred & Portal Notice were ignored

Mohd. Naseem Khan Vs State of Madhya Pradesh and Others (Madhya Pradesh High Court) The petitioner challenged the order dated 30.11.2022 passed by the Assistant Commissioner of State Tax under Section 74 of the Central Goods and Services Tax Act, 2017 for the financial year 2019–20, as well as the appellate order dated 04.02.2025 by which the Joint Commissioner dismissed the appeal. The petitioner was operating a business through a proprietorship firm and had obtained GST registration. A notice in Form ASMT-10 under Section 61 was issued on 02.01.2020 alleging mismatch between GSTR-1 and GST...