M/S Mahalaxmi Enterprises vs. The State Of Madhya Pradesh

WP/9215/2026HC Madhya PradeshGST23 March 2026Bench: HON'BLE SHRI JUSTICE SANDEEP N. BHATT2 pages
For Petitioner: Hitendra Kumar Golhani[P-1]For Respondent: Advocate General[R-1]
AI SummaryWithdrawn

Held

The Court did not decide on the merits of the petitioner's contentions. Instead, the learned counsel for the petitioner stated that they were not pressing the petition with a view to make an appropriate representation before the concerned authority. The Court, therefore, disposed of the petition with a direction that if the petitioner makes a representation to respondents No. 2 to 4 within 10 days from the date of the order, the said authority shall decide the representation as expeditiously as possible, preferably within four weeks of receipt. The outcome of the representation is to be communicated within two weeks thereafter. The Court explicitly stated that it had not expressed any opinion on the merits of the petition's contentions.

Facts

The petitioner, M/s Mahalakshmi Enterprises, filed a writ petition before the Madhya Pradesh High Court seeking a writ of mandamus directing respondents 2 to 4 to release the full and final payment of Rs. 16,92,000/-. The petitioner also sought interest at 18% per annum from the date of bill submission until actual realization, and damages/compensation for losses caused by delayed payment, including GST penalties and financial hardship. The petition was filed against the State of Madhya Pradesh and others. The court heard learned counsel for both parties.

Key Issues

The primary issue was whether the Court should issue a writ of mandamus directing the respondents to release the payment of Rs. 16,92,000/- along with interest and compensation for losses due to delayed payment. The petitioner's contention was that they were entitled to the full payment, interest, and damages. The respondents' arguments are not recorded in the judgment. The court had to decide on the appropriate relief to be granted to the petitioner in light of their claims.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SANDEEP N. BHATT ON THE 23rd OF MARCH, 2026 WRIT PETITION No. 9215 of 2026 M/S MAHALAXMI ENTERPRISES Versus THE STATE OF MADHYA PRADESH AND OTHERS Appearance: Shri Hitendra Kumar Golhani - Advocate for the petitioner. Shri Darshan Soni - Government Advocate for the respondent/State.

ORDER The present petition is filed for the following reliefs:

"(1) It is, therefore, prayed that this Hon'ble Court may kindly be pleased to issue a writ of mandamus or any other appropriate writ, order or direction directing the respondent 2 to 4 to release the full and final payment of Rs. 16,92,000/- to the petitioner forthwith, along with interest at the rate of 18% per annum from the date of bill submission till actual realization.

(ii) The respondents be also directed to pay the damages/compensation for losses caused to the petitioner due to delayed payment, including GST penalties and financial hardship.

(ii) This Hon'ble Court be further pleased to pass any such other orders| as this Hon'ble Court may deem fit under the circumstances of the case, including costs of the petition."

2.

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Reproduced from the public record of the Madhya Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.