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GYAN CEMENT HOUSE vs. THE STATE OF MADHYA PRADESH & OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

SHEEL NAGU
AVANINDRA KUMAR SINGH
Pet. Counsel
Nitin Agrawal
Res. Counsel
Ritwik Parashar

Petitioner / Applicant

GYAN CEMENT HOUSE

Respondent THE STATE OF MADHYA PRADESH & OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Jul 14, 2023
Order No.

Writ Petition No. 15385 of 2023

Citation

2023(7) TAXREPLY 7656
Original Order
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ORDER

ORDER The petitioner-assessee has approached this Court praying for quashment of impugned order dated 09.01.2023 (Annexure P/7) on various grounds including merits. 2. It is not disputed by learned counsel for petitioner that an alternative statutory remedy of appeal is available u/s. 107 of C.G.S.T. Act, 2017 (for brevity “Act of 2017”). However, it is submitted that fact of passing of impugned order came to knowledge of petitioner recently on 27.06.2023 and since in the meanwhile the time period prescribed for filing of appeal expired, petitioner has no option but to approach this Court. 2.1 Relevant provisions of Section 107 (1) and 107(4) of Act of 2017 are reproduced below for ready reference and convenience:- “107. Appeals to Appellate Authority.— (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority ma....

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