Rian Steel And Profile Industries Pvt. Ltd. vs. The State Of Madhya Pradesh And Others
(Madhya Pradesh High Court, Madhya Pradesh)

Case Law
Petitioner / Applicant
Rian Steel And Profile Industries Pvt. Ltd.
The State Of Madhya Pradesh And Others
Madhya Pradesh High Court
Madhya Pradesh
Jun 14, 2021
Order No.
TR Citation
2021 (6) TR 4637
Related HSN Chapter/s
Related HSN Code


Petitioner Rian Steel and Profile Industries Pvt. Ltd. has filed the present petition seeking a direction to the respondent no.3 to decide the representation filed by the petitioner (Annexure P-9) by passing a speaking order. A direction has been prayed to quash the summons issued by the State Tax Authority and not to proceed further in the matter before taking the decision on the representation filed by the petitioner.

The petitioner is engaged in the business of cutting and trading of Iron Steel and running the business in the name and style Rian Steel and Profile Industries Pvt. Ltd. The petitioner is also registered under the provisions of State Goods and Services Tax Act, 2017. The petitioner has received a notice from the office of State Tax Authority under SGST Act, u/s 74 on the ground that the petitioner has been found availing the ITC (Input Tax Credit) on the purchases made from Non Existing Firm. The petitioner has filed a detailed reply to the said notice, however, the petitioner has received a summon from the authorities under the Central Goods & Services Tax Act, 2017 dated 30-07-2020. The contention of the petitioner is that on the same issue and transaction two different authorities have initiated the proceedings which is totally illegal and unjustified. The petitioner has already submitted a representation, therefore, we deem it proper to dispose of the present petition by directing the respondent no.3 to consider and decide the representation of the petitioner in accordance with law by passing a speaking order before proceeding further in the matter.

With the aforesaid, the present petition is disposed of.

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