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Case Law Details

Case Name : Concord Tieup Pvt. Ltd. Vs The State of Madhya Pradesh (Madhya Pradesh High Court)
Appeal Number : Writ Petition No.26956 of 2022
Date of Judgement/Order : 25/04/2023
Related Assessment Year :
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Concord Tieup Pvt. Ltd. Vs State of Madhya Pradesh (Madhya Pradesh High Court)

In the case of Concord Tieup Pvt. Ltd. v. State of Madhya Pradesh [Writ Petition No. 26956 of 2022 dated April 25, 2023], the Madhya Pradesh High Court, in its esteemed judgment, nullified the order and directed a fresh hearing in light of the show cause notice issued. The court deemed the show cause notice invalid as it failed to include essential details such as the date, time, and venue of the personal hearing. Consequently, the court ordered a remittance of the case for a thorough reconsideration.

Facts:

M/s. Concord Tieup (P.) Ltd. (“the Petitioner”) was served with the notice of intimation of tax under Section 74(5) of the Madhya Pradesh Goods and Services Tax Act, 2017 (“MPGST Act”) (“the Notice”). The Petitioner submitted reply of the Notice on June 23, 2022.

Thereafter a show cause notice dated July 22, 2022 under section 74 of the MPGST Act was issued (“the SCN”). The SCN inter alia mention about personal hearing to the effect that “you may appear before the undersigned for personal hearing either in person or through authorized representative for representing your case on the date, time and venue, if mentioned in table below”, however, no date, time and venue for personal hearing was shown in the SCN.

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