MP High Court Declines GST Demand Challenge; Directs Petitioner to Appeal Remedy

S. S Enterprises Vs Union of India (Madhya Pradesh High Court)

The Madhya Pradesh High Court considered a writ petition challenging an adjudication order confirming a GST demand of ₹53.29 crore along with an equal amount of penalty and directing appropriation of ₹66.43 lakh seized from the petitioner’s residence. The petitioner invoked writ jurisdiction under Articles 226 and 227, alleging violation of principles of natural justice on the ground that relevant documents were not supplied and no opportunity of cross-examination was granted. The respondent raised a preliminary o

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