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OM TRADING COMPANY vs. DEPUTY COMMISSIONER OF STATE TAX AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

S. A. DHARMADHIKARI
ANAND PATHAK
Pet. Counsel
Kamal Kumar Jain
Res. Counsel
R.p.singh Kaurav

Petitioner / Applicant

OM TRADING COMPANY
Respondent DEPUTY COMMISSIONER OF STATE TAX AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Apr 7, 2021
Order No.

Writ Appeal No. 1823/2019

Citation

2021(4) TAXREPLY 4054
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ORDER

In this Writ Appeal preferred under Section 2 (1) of the Madhya Pradesh Uchch Nyayalaya (Khand Nyay Peeth Ko Appeal) Adhiniyam, 2005, challenge has been made to the order dt.27.08.2019 passed by the learned Single Judge in W.P.No.9885/2019, whereby Writ Petition challenging the order dt.18.04.2019 passed by the learned appellate authority has been dismissed. 2. Brief facts leading to filing of the writ petition were that the appellant is a dealer registered under the Central Goods and Services Tax Act, 2017 (hereinafter shall be referred to as the 'Act of 2017') and is engaged in carrying on the business of selling and purchasing of Clarified Butter (Ghee), Butter and other milk products under the name of M/s Om Trading Company Gwalior. On 05.10.2018, a show cause notice was issued to the appellant by the Deputy Commissioner of State Tax Gwalior, in which it was stated that the appellant is carrying on the business only on papers and the e-way bills are downloaded but th....

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