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RUBBER WORKS vs. STATE OF MADHYA PRADESH AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

ANAND PATHAK
GURPAL SINGH AHLUWALIA
Pet. Counsel
Sameer Kumar Shrivastava
Res. Counsel
Devendra Chaubey

Petitioner / Applicant

RUBBER WORKS

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

Madhya Pradesh

Date Jul 15, 2022
Order No.

REVIEW PETITION No . 334 of 2022

Citation

2022(7) TAXREPLY 6454

Original Order
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ORDER

Present review petition has been preferred by the petitioner seeking review of the order dated 20-10-2021 passed in Writ Petition No.13142/2021 whereby the petition preferred by the review petitioner has been dismissed. 2. It is the submission of learned counsel for the petitioner that without opportunity of hearing, appeal was dismissed by respondent No.2 -appellate authority on the ground of delay. Appellate authority was not having the jurisdiction to decide the appeal on merits as well. Learned counsel for the petitioner referred Section 107(4) and 107(8) of M.P. Goods and Services Tax Act, 2017 (hereinafter referred to as “the SGST Act”) to buttress his submission. This Court did not consider all these aspects and committed error which is apparent on the face of record. Therefore, this review petition has been preferred. 3. Per contra, learned counsel for the respondents/State supported the impugned order passed by this Court and prayed for dismissal of revi....

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