M/S Montage Enterprisespvt. LTD. vs. The State Of Madhya Pradesh
Held
The Court held that the writ petition was not maintainable. The primary reason for this decision was the concession made by the petitioner's counsel regarding the availability of an alternative and efficacious statutory remedy of appeal under Section 107 of the GST Act. The Court found no grounds to entertain the writ petition and bypass the statutory mechanism provided for redressal of grievances. Therefore, the writ petition was dismissed. The Court granted liberty to the petitioner to avail the statutory remedy of appeal if they so advised, in accordance with the law. No decision was made on the merits of the impugned order or the petitioner's original claims.
Facts
The petitioner, M/s Montage Enterprises Pvt. Ltd., filed a writ petition before the Madhya Pradesh High Court at Gwalior challenging an order dated 30.12.2025 passed by Respondent No. 2. The petitioner sought to set aside the impugned order and requested a remand back to Respondent No. 2 for a fresh consideration of submissions and documentary evidence, leading to a reasoned order under Section 73(9) of the CGST/MPGST Act, 2017. The State of Madhya Pradesh and others were the respondents. The counsel for the petitioner conceded that an alternative and efficacious remedy of filing an appeal under Section 107 of the GST Act was available.
Key Issues
1. Whether the writ petition under Article 226 of the Constitution of India is maintainable when an alternative and efficacious statutory remedy of appeal under Section 107 of the GST Act is available to the petitioner? The petitioner argued that the impugned order was passed without duly considering their submissions and documentary evidence, necessitating judicial intervention. They sought a remand for a proper adjudication. The respondents, represented by the State, did not present arguments on the merits of the case but relied on the availability of the statutory remedy. The petitioner's counsel conceded that an appeal under Section 107 of the GST Act was available and an efficacious remedy.
Sections Cited
Section 73, Section 107
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER Per: Justice Gurpal Singh Ahluwalia This petition under Article 226 of Constitution of India has been filed seeking the following reliefs: "A) That, the petition may kindly be allowed. B) That, the impugned order dated 30.12.2025 (Annexure P/1) passed by Respondent No. 2 may kindly be set aside and the matter be remanded back to the Respondent No. 2 with a direction to duly consider and examine all the submissions and documentary evidence furnished by the Petitioner, and thereafter pass a reasoned and speaking order strictly in accordance with law under Section 73(9) of the CGST/MPGST Act, 2017. C) Any other relief this Hon’ble Court deem fit and proper in the circumstances of this case may kindly be granted."
At the outset, it is f
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.