Writ Petition No. 19011 of 2024

Mahakali Foods Pvt. Ltd. vs Ministry of Finance State of M.P. and Others

Date Issued: 30 September 2024
State: Madhya Pradesh
Source: HC of MP at Indore
Views: 3

Summary

The High Court of Madhya Pradesh at Indore set aside an order cancelling the GST registration of Mahakali Foods Pvt. Ltd., as well as the subsequent appellate order that dismissed the taxpayer's appeal on the ground of limitation. The Court observed that the Show Cause Notice issued by the department was vague and failed to specify the exact violation, reflecting a pure non-application of mind. Additionally, the cancellation order mechanically directed the payment of dues while listing all tax, interest, and penalty amounts as "zero," further highlighting procedural defects and lack of due consideration by the adjudicating authority. Consequently, the Court allowed the writ petition and restored the matter while reserving liberty for the department to issue a fresh, legally sound Show Cause Notice if advised.