Arihant Shree Motors Llp Through ... vs Union Of India
2025 Latest Caselaw 12632 MP

Madhya Pradesh High Court

Arihant Shree Motors Llp Through ... vs Union Of India on 18 December, 2025

Author: Vijay Kumar Shukla

Bench: Vijay Kumar Shukla

          NEUTRAL CITATION NO. 2025:MPHC-IND:37369




                                                              1                             WP-24517-2025
                              IN     THE      HIGH COURT OF MADHYA PRADESH
                                                     AT INDORE
                                                        BEFORE
                                      HON'BLE SHRI JUSTICE VIJAY KUMAR SHUKLA
                                                           &
                                      HON'BLE SHRI JUSTICE BINOD KUMAR DWIVEDI
                                                ON THE 18th OF DECEMBER, 2025
                                                WRIT PETITION No. 24517 of 2025
                                     ARIHANT SHREE MOTORS LLP THROUGH PARTNER
                                                    DIVYAKUMAR
                                                        Versus
                                             UNION OF INDIA AND OTHERS
                           Appearance:
                                   Shri Arshad Ahmed Mansoori - Advocate for the petitioner.
                                   Shri Shantnu Chourasia - Advocate appearing through V.C. along with
                           Ms. Iha K Verma - Advocate for respondents No. 1 & 3.

                                                                  ORDER

Per: Justice Vijay Kumar Shukla

The present writ petition is filed under Article 226 of the Constitution of India challenging the order dated 04.10.2024 passed by the Joint Commissioner (Appeals) CGST, Customs & Central Excise whereby the

appeal filed by the petitioner under Section 107 of CGST Act, 2017 against the cancellation of petitioner's GST registration was dismissed and the impugned order passed by the proper authority was affirmed.

2 . Counsel for the petitioner argued that the proper authority did not allow him to submit the returns as they were submitted after the period prescribed under the statute by way of manual.

NEUTRAL CITATION NO. 2025:MPHC-IND:37369

2 WP-24517-2025

3. Regarding the opportunity of hearing, the parties disputed the facts of receiving the notice and its knowledge.

4 . Counsel for the petitioner relied on an order passed by the Coordinate Bench at Gwalior in W.P. 29802/2025 (M/s. K.N. Developers and Buildcon Pvt. Ltd. vs. State of M.P. & Ors.) wherein Coordinate Bench has quashed the identical orders where the petitioner was denied the submission of GST returns on account of expiry of statutory period. He fairly submits that if the cost is imposed and he is given one opportunity for revocation of registration and to start business again then he would not be prejudicially affected and he would start his business again.

5 . Learned counsel for the respondents referred the provisions of

Section 25, 29 and 30 of the the Central Goods and Services Tax Act, 2017 and Rule 21 (a) and (h), Rules 22 and 23 of the Central Goods and Services Tax Rules, 2017 and submits that the petitioner was given sufficient opportunity of hearing, however, he may apply for fresh representation.

6. Parties submit that the petition be disposed of in terms of the order passed in M/s. K.N. Developers and Buildcon Pvt. Ltd. (supra).

7 . In view of the judgment passed by the Coordinate Bench and in order to give the opportunity of hearing to the petitioner, we take the same view which has been taken by coordinate Bench at Gwalior in the case of W.P. 29802/2025 (M/s. K.N. Developers and Buildcon Pvt. Ltd. vs. State of M.P. & Ors.) and the impugned order dated 04.10.2024 passed in 668- CGST/IND/APPL/2023-24 by the Joint Commissioner (Appeals) CGST,

NEUTRAL CITATION NO. 2025:MPHC-IND:37369

3 WP-24517-2025 Customs & Central Excise are set aside. The petitioner is directed to submit all the pending GST returns specially for the period when the registration was cancelled and if such pending returns are submitted before the authority, the authority shall consider the case for revocation of registration. Since the petitioner committed default, therefore, he is liable to pay cost of Rs.25,000/- which shall be paid to the department along with pending GST returns. It is also observed by the Gwalior Bench in the said case that the order is passed in the peculiar facts and circumstances of the case on the basis of the submission raised by the parties.

Accordingly, the petition stands allowed and disposed of.

                              (VIJAY KUMAR SHUKLA)                            (BINOD KUMAR DWIVEDI)
                                      JUDGE                                           JUDGE
                           soumya