Noor Mohammad vs. District Magistrate /Chairman Krishi Utpadan Mandi Samit Gonda And 2 Others

Facts

The petitioner, Noor Mohammad, was allotted a godown by the Krishi Utpadan Mandi Samiti, Gonda. He deposited a total of Rs. 7,68,027/- as GST on various dates between September 2021 and July 2022, in addition to the premium for the godown. However, the Mandi Samiti issued a show cause notice alleging that the petitioner had not deposited Rs. 17,67,675/- as GST, failing to account for the amount already paid by the petitioner. The petitioner submitted a representation to the Secretary of the Mandi Samiti on July 12, 2022, requesting the update of the deposited GST amount in the portal records, but no action was taken.

Held

The Court held that the Secretary of the Krishi Utpadan Mandi Samiti, Gonda, had failed to address the representation filed by the petitioner concerning the deposited GST amount. The petitioner had clearly stated that he had deposited Rs. 7,68,027/- as GST, which was not being reflected in the records, leading to a discrepancy in the demand raised by the Mandi Samiti. The Court found it appropriate to direct the Secretary to examine the petitioner's representation and pass a reasoned order in accordance with the law. The Court did not delve into the merits of the GST calculation or the validity of the show cause notice, focusing instead on the procedural lapse of not responding to the petitioner's representation.

Key Issues

1. Whether the respondent authorities have failed to update/show the GST amount of Rs. 7,68,027/- deposited by the petitioner in the relevant portal records, as required by law? Petitioner's Contention: The petitioner argued that he had deposited a substantial amount of GST, totaling Rs. 7,68,027/-, for the purpose of taking rebate and depositing further premium. He contended that the respondent authorities, specifically the Mandi Samiti, had failed to acknowledge and update this deposited amount in their records, despite his representation. The Mandi Samiti's show cause notice, which demanded a higher GST amount without considering the already paid sum, was therefore erroneous. Respondent's Contention: The respondent authorities did not record any specific arguments in the judgment. However, their action of issuing a show cause notice for a higher GST amount implies a dispute regarding the petitioner's claimed GST deposit.