M/S M. K. Engineers vs. The State Of Madhya Pradesh
Held
The Court disposed of the writ petition without delving into the merits of the claim. It directed that if the petitioner made a fresh representation within 15 days from the date of the order, along with a copy of the order, to respondents No. 2, 3, and 4, their claim for the balance GST amount would be considered and decided. If the claimed amount was undisputed and due, it should be released. Alternatively, if there was any legal impediment to releasing the amount, a speaking order assigning reasons for declining the claim was to be passed within 30 days of receiving the representation. The Court did not decide on the merits of the withheld amount.
Facts
The petitioner, M/s M.K. Engineers, filed a writ petition before the High Court of Madhya Pradesh. The petitioner's grievance was that out of a total GST liability of Rs. 72,28,203.12, which was deposited with respondent No. 5 (Officer of Chief Commissioner, Customs, Central Excise and Central GST), only Rs. 48,18,802.08 was released. The remaining amount of Rs. 24,09,401.04 was allegedly being unduly withheld. The petitioner had previously sent a representation-Legal Notice dated 29.08.2023 for the release of the balance amount, but it was unsuccessful. The respondents included various officials of the M.P. Police Housing and Infrastructure Development Corporation and the Chief Commissioner of Customs, Central Excise and Central GST.
Key Issues
1. Whether the petitioner is entitled to the release of the balance GST amount of Rs. 24,09,401.04, which has been withheld by the respondents, despite the total GST liability being deposited. Petitioner's contention: The petitioner argued that the entire GST liability had been deposited, and the remaining amount was being unduly withheld. They relied on their representation-Legal Notice dated 29.08.2023 as a basis for their claim. Revenue/State's contention: The learned Government Advocate for the State had no objection if the petition was disposed of with a direction to the competent authority to decide the claim for the release of the balance amount. No specific arguments were recorded for the revenue or state regarding the merits of the withheld amount.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE HIRDESH ON THE 6th OF OCTOBER, 2023 WRIT PETITION No. 24653 of 2023 BETWEEN:- M/S M. K. ENGINEERS THROUGH AUTHORISED REPRESENTATIVE SHRI MANOJ JAIN OFFICE AT A-732 NEW ASHOKA GARDEN BHOPAL (MADHYA PRADESH) .....PETITIONER (BY SHRI ROHIT SHARMA - ADVOCATE) AND 1. THE STATE OF MADHYA PRADESH THROUGH PROJECT ENGNEER MP POLICE HOUSING AND INFRASTURCTURE DEVELOPMENT CORPORATION LTD. SAGAR DIVISION BHABHADAROAD BORDI KALAN DISTRICT BHOPAL (MADHYA PRADESH)
PROJECT ENGINEER M.P. POLIC HOUSING AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD. BHADBHADA ROAD, BORDI KALAN, BHOPAL (MADHYA PRADESH)
MANAGING DIRECTOR M.P. POLIC HOUSING AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD. BHADBHADA ROAD, BORDI KALAN, BHOPAL (MADHYA PRADESH)
SUPERINTENDING ENGINEER M.P. POLIC HOUSING AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD. BHADBHADA ROAD, BORDI KALAN, BHOPAL (MADHYA PRADESH)
OFFICER OF CHIEF COMMISSIONER, CUSTOMS CENTRAL EXCISE AND CENTRAL GST 35-C, MOTHER TERESA MARG, ADMINISTRATIVE 1 Signed by: YOGESH KUMAR SHRIVASTAVA Signing time:
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