GST transition and rescinded check-post notifications led the Court to direct removal of existing check posts.

Following the introduction of GST and the rescission of earlier notifications establishing check posts, the Court directed the respondents to take steps consistent with the withdrawal of those check posts and to file a compliance affidavit. The petition was considered at the admission stage with interim relief, and the operative direction was that the administration should proceed with removal of the existing check posts in line with the notification under Section 57(1) of the M.P. VAT Act, 2002. The matter thus turned on implementation of the rescinding notification and compliance with the post-GST legal position.

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Issues: Whether, in view of the GST regime and the notification rescinding check posts, the respondents should be directed to take steps for removal of the existing check posts and comply accordingly.

Analysis: The petition was considered at the admission stage along with the request for interim relief. The notification issued under Section 57(1) of the M.P. VAT Act, 2002 was relied upon to show that the State had rescinded the earlier notifications concerning check posts with effect from 01.07.2017. In light of the abolition of check posts under the GST regime, the Court directed the respondents to take appropriate steps consistent with the notification and to place a compliance affidavit on record.

Conclusion: Interim relief was granted in favour of the petitioner by directing the respondents to proceed with removal of the check posts and to report compliance.

Ratio Decidendi: Where the competent authority has rescinded the notifications establishing check posts upon the introduction of GST, the administration must act in accordance with that rescission and ensure compliance.

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