Harshit Textiles Pvt. Ltd. vs Union Of India
2023 Latest Caselaw 14602 MP

                                                              1
                                     IN THE HIGH COURT OF MADHYA PRADESH
                                                  AT JABALPUR
                                                        WP No. 8570 of 2020
                                        (HARSHIT TEXTILES PVT. LTD. Vs UNION OF INDIA AND OTHERS)

                         Dated : 05-09-2023
                               Shri Brian D'Silva - Senior Advocate with Shri Sarabvir Singh Oberoi -

                         Advocate for the petitioner.
                               Shri Gajendra S. Thakur - Advocate for the respondents/Revenue.

Learned Senior Counsel, Shri D'Silva relies upon Division Bench decision of Orissa High Court delivered on 13.10.2022 in WP(C).

No.7728/2022 (M/s. Durga Raman Patnaik vs. Additional Commissioner of GST (Appeals)) adjudicating facts and circumstances which according to learned counsel for petitioner is similar to the facts and circumstances attending the present case.

Learned Senior Counsel also relies upon certain other judgments of High Courts and Apex Court which have taken the same view as that of the Orissa High Court, i.e. decision of High Court of Kerala delivered on 05.07.2021 in WA. No.570/2021(Union of India vs. M/S. Merchem India Pvt. Ltd.), decision of Madurai Bench of Madras High Court delivered on 18.03.2021 in

WP (MD). Nos.22996,22999 & 23001 of 2019 and WMP (MD) No.19733,19736 & 19739 of 2019 (TVL. Mehar Tex Rep. by its Partner vs. Commissioner of Central GST) and decision of Apex Court delivered on 29.06.2021 in SLP (Civil) Diary No.1434/2021 (Union of India vs. Vishnu Aroma).

Counsel for Revenue is directed to seek instructions as to whether this case can be disposed of in terms of the said orders or not ?

List in the week commencing 09.10.2023. Signature Not Verified Signed by: MOHAMMED MOHSIN QURESHI Signing time: 9/6/2023 10:37:43 AM

(SHEEL NAGU) (AMAR NATH (KESHARWANI)) JUDGE JUDGE mohsin

Signature Not Verified Signed by: MOHAMMED MOHSIN QURESHI Signing time: 9/6/2023 10:37:43 AM