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SHRI LAXMAN DAS JAISINGHANI vs. UNION OF INDIA AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
VINAY SARAF
Pet. Counsel
Himanshu Khemuka
Res. Counsel
Abhijeet Shrivastava

Petitioner / Applicant

SHRI LAXMAN DAS JAISINGHANI
Respondent UNION OF INDIA AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Feb 25, 2025
Order No.

WRIT PETITION No. 35069 of 2024

Citation

2025(2) TAXREPLY 12580
Original Order
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ORDER

ORDER Per : Justice Vinay Saraf Being aggrieved by the Order in Appeal dated 23.03.2024 passed by Joint Commissioner (Appeals) Central G.S.T. & Central Excise Bhopal, the petitioner has preferred the present petition. 2. With the consent of the parties, matter is heard finally. 3. Heard Shri Himanshu Khemuka, Advocate appeared on behalf of the petitioner and Shri Abhijeet Shrivastava, Advocate appeared on behalf of the respondent - revenue. 4. Short facts of the case are that, petitioner is the proprietor of M/s Swastik Traders and engaged in the business of General Stores and registered with GST Department under the provisions of Central Goods and Services Tax Act, 2017 {hereinafter to be referred as ‘CGST Act, 2017'}. The petitioner filed statutory GSTR-1 and GSTR-3B for the period of April - 2018 to March - 2019. However, the respondent department conducted GST Audit of the records of the petitioner and a show cause notice dated 31.03.2021 was is....

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