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PRATIK JAIN vs. STATE OF MADHYA PRADESH AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

SANJAY YADAV
VIJAY KUMAR SHUKLA
Pet. Counsel
Arjun Prasad Shrivastava
Res. Counsel
Pushpendra Yadav

Petitioner / Applicant

PRATIK JAIN
Respondent STATE OF MADHYA PRADESH AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Dec 1, 2020
Order No.

Writ Petition No. 17754/2020

Citation

2020(12) TAXREPLY 3569
Original Order
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ORDER

Petitioner, a registered tax payer under the Goods and Services Tax Act, owns a dealership of Skoda Car and is engaged in the sales of cars and service. The grievance of the petitioner is that having been subjected to summons under Section 70 of the Central Goods and Services Tax Act, 2017, simultaneously the petitioner is subjected to intimation by Assistant Commissioner of State Tax Division-I, Jabalpur Zone in Form GST DRC-01A for all three years wherein the amount payable by the petitioner was determined. It is contended that the intimation by respondent No.4 is per se illegal when tested on the anvil of the letter No.DOF No.CBEC/20/43/01/2017-GST (Pt.) dated 05.10.2018 issued by the Central Board of Excise and Customs. 2- It is noticed from the pleadings that the petitioner was subjected to show cause notice under Section 74 of Madhya Pradesh Goods and Services Tax Act, 2017 which culminated into a final order on 30.09.2020. 3- It being not dispu....

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