M/S Simplex Infrastructures Limited vs Union Of India & 5 Ors
2025 Latest Caselaw 171 Mani

Manipur High Court

M/S Simplex Infrastructures Limited vs Union Of India & 5 Ors on 17 January, 2025

Author: A. Guneshwar Sharma

Bench: A. Guneshwar Sharma

                                                             Item No. 6-7


             IN THE HIGH COURT OF MANIPUR
                       AT IMPHAL

                        WP(C) No. 19 of 2025 with
                        MC(WP(C) No. 18 of 2025

        M/s Simplex Infrastructures Limited
                                                     .....Petitioner/s

                                    - Versus -

        Union of India & 5 Ors.
                                                     .... Respondent/s

BEFORE HON'BLE MR. JUSTICE A. GUNESHWAR SHARMA

Order

17.01.2025

[1] Heard Dr. Pooja Agarwal, learned counsel along with Mr.

L. Rajesh, learned counsel for the petitioner.

[2]            Issue notice.

[3]            Mr. Boboy Potsangbam, learned CGC accepts notice on

behalf of respondent No. 1 and the petitioner is directed to take step

with respect to respondent Nos. 2 to 6 by speed post within one week

and file affidavit of proof of service.

[4] Mr. Boboy Potsangbam, learned CGC, prays for two

weeks' time for filing counter affidavit.

[5] Dr. Pooja Agarwal, learned counsel for the petitioner,

prays for an interim relief till the next returnable on the ground that

there was no force majeure as contemplated under Section 73 read

with Section 168A of the Goods and Services Tax Act, 2017.

[6] It is pointed out that the last filing of the GST was on

31.03.2021 and three years period as stipulated under Section 73 read

with Section 168A expired on 31.03.2024. However, the impugned

extension was passed on 28.12.2023 and the impugned orders were

passed on 23.08.2024 & 27.08.2024 after the stipulated date of

31.03.2024.

[7] Learned counsel for the petitioner draws the attention of

this Court to common judgment dated 19.09.2024 passed by the

Hon'ble Gauhati High Court in WP(C) No. 3585 of 2024 whereby the

same notification was set aside due to absence of force majeure.

[8] Mr. Boboy Potsangbam, learned CGC for respondent No.

1, submits that he has no instruction to appear on behalf of respondent

Nos. 2 to 6 and this Court may pass appropriate order after hearing the

other concerned respondents.

[9] This Court has considered the materials on record. The

recovery of sum of Rs. 54,39,212.44/- has been sought to be recovered

from the petitioner and the petitioner is challenging the issuance of the

impugned notifications and orders.

[10] Till the next date, the same said amount shall not be

recovered from the petitioner.

                           [11]            List this case on 21.02.2025.

                           [12]            Furnish a copy of this order to the learned counsel

                           appearing for all the parties.

                                                                                        JUDGE

                                    Kh. Joshua Maring

KH. JOSHUA KH. JOSHUA MARING
           Date: 2025.01.21
MARING     09:48:16 +05'30'