R.K. Traders vs. The State Of Madhya Pradesh

WP/27630/2026HC Madhya PradeshGST31 July 2026Bench: HON'BLE SHRI JUSTICE MANINDER S. BHATTI2 pages
For Petitioner: Sanjay Sharma[P-1]For Respondent: Advocate General[R-1]
AI SummaryRemanded

Held

The Court, without expressing any view on the merits of the case, disposed of the petition. It directed that if the petitioner prefers two separate representations before Respondent Nos. 3 and 4 within 15 days from the date of the order, highlighting their grievances, these representations shall be dealt with by the respective respondents within a further period of 30 days. The respondents are to pass a well-reasoned and speaking order in accordance with the law. The Court reiterated that it had not expressed any opinion on the merits and that respondents 3 and 4 are at liberty to deal with the representations in their own wisdom and in accordance with law.

Facts

The petitioner, R.K. Traders, filed a writ petition before the Madhya Pradesh High Court seeking two primary reliefs. Firstly, they requested a direction for Respondent No. 4 to conduct an inquiry within 13 days concerning an application filed on April 9, 2026. Secondly, they sought a direction for Respondent No. 3 to release an amount of Rs. 1,78,000/- representing GST at 18% of a technically sanctioned amount, along with 12% interest, considering an application dated May 12, 2026. The petitioner's counsel stated willingness to make fresh representations to respondents 3 and 4 regarding these matters.

Key Issues

1. Whether Respondent No. 4 should be directed to conduct an inquiry within 13 days on the petitioner's application dated 09.04.2026, and whether Respondent No. 3 should be directed to release Rs. 1,78,000/- along with interest, based on the application dated 12.05.2026? (Question of law and fact). Petitioner's contention: The petitioner is seeking directions for the respondents to decide their pending applications within a stipulated time. Revenue/State's contention: The counsel for the respondents did not oppose the innocuous prayer made by the petitioner.

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 MANINDER S. BHATTI ON THE 31st OF JULY, 2026 WRIT PETITION No. 27630 of 2026 R.K. TRADERS Versus THE STATE OF MADHYA PRADESH AND OTHERS Appearance: Shri Sanjay Sharma - Advocate for the petitioners. Shri Varun Jain - Panel Lawyer for the State.

ORDER This petition has been filed by the petitioner seeking following reliefs:- "(i). To issue a writ in the nature of mandamus direct the respondent No.4 to conduct enquiry within 13 days pending before him by deciding application filed before him dated 09.04.2026 (P/12) and further direct the respondent No.3 to release the amount of Rs.1,78,000/- of GST ie. 18% of the technically sanctioned amount alongwith interest @12% per nnum considering the application dated 12.05.2026 (P/13).

(ii) Any other relief or writ or direction or order which this Hon’ble court may deem fit and proper looking the facts and circumstances of the case be awarded to the petitioner including the 1 WP-27630-2026 NEUTRAL CITATION NO. 2026:MPHC-JBP:58180 (MANINDER S. BHATTI) JUDGE cost of

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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.