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PREM MOTORS PVT. LTD. vs. THE UNION INDIA AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

VIVEK RUSIA
RAJENDRA KUMAR VANI
Pet. Counsel
Pawan Kumar Dwivedi
Dharmendra Dwivedi
Res. Counsel
Praveen Surange

Petitioner / Applicant

PREM MOTORS PVT. LTD.
Respondent THE UNION INDIA AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Jul 29, 2024
Order No.

Writ Petition No. 16434 of 2024

Citation

2024(7) TAXREPLY 10404
Original Order
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ORDER

ORDER PER: JUSTICE VIVEK RUSIA Petitioner has filed the present petition challenging the order dated 3/5/2024 (Annexure P/17) passed by the Additional Commissioner, CGST and Central Excise, Bhopal. 2. Petitioner is a Private Limited Company incorporated under the provisions of the Companies Act. The petitioner/Company is also registered under the Goods and Service Tax Act, 2017. Petitioner being a registered dealer engaged in retail/wholesale business of motor cars and motor vehicles and parts thereof and other items. 3. The present dispute relates to payment of GST of the period 1/4/2017 to 31/3/2018. Petitioner submitted annual return for the financial year 2017-2018 (Form GSTR-9) declaring total turnover of Rs. 2,65,36,81,693.81. Thereafter, petitioner filed Reconcilation Statement (Form GSTR-9C) disclosing annual turnover of Rs. 3,45,78,00,312/-. Accordingly, un-reconciled turnover was disclosed Rs. -80,41,18,618.19/- hence matter came into the scrutiny by the re....

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