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SHIV SHAKTI CONSTRUCTION vs. STATE OF MADHYA PRADESH
(Madhya Pradesh High Court)

Hon'ble Judges:

SHEEL NAGU
AVANINDRA KUMAR SINGH

Pet. Counsel

Amit Kumar Singh

Atul Kumar Jain

Res. Counsel

Ritwik Parashar

A.d. Bajpai

Petitioner / Applicant	SHIV SHAKTI CONSTRUCTION
Respondent	STATE OF MADHYA PRADESH
Court	Madhya Pradesh High Court
State	Madhya Pradesh
Date	Aug 16, 2023
Order No.	WP. No. 4367 of 2023
Citation	2023(8) TAXREPLY 7786
Original Order
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ORDER
ORDER Challenge made in this petition under Article 226 of Constitution is to impugned orders passed on 24.08.2022 (Annexure P/1) and dated 17.01.2023 (Annexure P/2). Annexure P/1 is an order issued u/s 74 of MPSGST/CGST Act, 2017, raising a demand of Rs. 1,01,11,999/- towards excess Input Tax Credit Availed and Rs. 33,12,811/- towards interest on the said amount and Rs. 1,01,11,999/- towards penalty totalling an amount of Rs. 2,35,36,809/-. Whereas Annexure P/2 is an order attaching the bank account of the petitioner to secure the demand. 2. The basic ground of challenge raised herein is that due process of law of affording reasonable opportunity and proper scrutiny of record were not made. 3. The Revenue has filed return objecting to the contentions of petitioner and raising preliminary objection for non-availing of alternative remedy of appeal u/S 107 of GST Act. 4. It is noticeable from the petition as well as the amended petition that para 3 which concerns detai....