Devendra Kumar Jain vs. The State Of Madhya Pradesh

Held

The High Court held that the findings recorded by the learned Single Judge in the impugned order were impeccable and based on the facts on record. The Court found that the correct principles of law had been applied. Consequently, the High Court was of the considered opinion that no indulgence was warranted in the instant intra-court appeal. The appeal was found to be sans merits.

Facts

The appellant, Devendra Kumar Jain, filed an intra-court appeal against an order dated 13/06/2022 passed by a learned Single Judge in W.P. No.28496 of 2021. The appeal was filed before the High Court of Madhya Pradesh at Gwalior. The respondents were the State of Madhya Pradesh and the Assistant Commissioner, CGST and Central Excise, Gwalior. The appellant sought indulgence from the High Court in the intra-court appeal.

Key Issues

1. Whether the findings recorded by the learned Single Judge in the impugned order dated 13/06/2022 in W.P. No.28496 of 2021 are impeccable and based on correct principles of law. The appellant argued for indulgence in the intra-court appeal. The respondents, through the Additional Advocate General, contended that the findings of the learned Single Judge were based on facts on record and correctly applied legal principles. No specific provisions of the GST Act were explicitly mentioned in the arguments presented in the judgment.