M/S Asha Construction Principal Office B 658 Anand Nagar Gwalior M.P Through Its Proprietor Abhinay vs. The State Of Madhya Pradesh

Held

The Court noted the petitioner's grievance that they had not received intimation regarding the issuance of the notice, which led to a delay. After hearing arguments for a while, the learned counsel for the petitioner sought permission to withdraw the petition. The petitioner requested liberty to pursue other remedies available to them in accordance with law, such as filing an appeal or representation. The Court acknowledged this prayer and accordingly dismissed the petition as withdrawn, granting the petitioner the liberty to pursue their alternative remedies.

Facts

The petitioner, M/s Asha Construction, filed a writ petition before the Madhya Pradesh High Court at Gwalior. The petitioner sought to quash an impugned demand notice, direct the respondents to remove a hold placed on the proprietor's bank account, grant liberty to appeal an order, stay recovery proceedings, and declare that the petitioner is not liable for GST payment. The petitioner's primary grievance was that they never received intimation regarding the issuance of the notice, which caused a delay. After some arguments, the petitioner's counsel sought to withdraw the petition, requesting liberty to pursue other available remedies.

Key Issues

1. Whether the impugned demand notice should be quashed and set aside, considering the petitioner's claim of not receiving prior intimation, as per Article 226 of the Constitution of India. 2. Whether the respondents should be directed to remove the hold on the petitioner's bank account and stay recovery proceedings. 3. Whether the petitioner should be granted liberty to appeal the order before the competent authority and be declared not liable for GST payment. Petitioner's Contention: The petitioner argued that they never received intimation regarding the issuance of the notice, leading to a delay in their response. They sought relief from the demand notice, bank account hold, and recovery proceedings. Revenue's Contention: The judgment does not record any specific arguments made by the respondents/State.