2024 (11) TMI 41

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....y the tax liability of Rs.46,62,776/- + interest and penalty, in total 54,20,478/- has been imposed. 02. Instead of availing the remedy of appeal against the impugned order, the petitioner has approached this Court by way of writ petition seeking quashment of the impugned order by placing reliance on a judgment passed by Division Bench of this Court vide order dated 05.12.2023 in Writ Petition No.13618 of 2023 (M/s Technosys Security System Private Limited V/s Commissioner, Commercial Taxes and another). 03. Shri Aditya Goyal, learned counsel for the petitioner submits that the Division Bench in case of M/s Technosys Security System Pvt. Ltd. (supra) has held that the petitioner was entitled for personal hearing as contemplated under sub-....

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....tion of consumer products. The Petitioner's product categories include food, home care, personal care and beauty. Petitioner is registered with GST No.23AABCS0279B1ZW. 07. Respondent No. 3 i.e. Deputy Commissioner State Tax, Circle -14, Indore is the jurisdictional authority who has been empowered to adjudicate the case of petitioner pertaining to Goods and Services Tax matters. Respondent No. 2 is Commissioner of State Tax, having its jurisdiction over petitioner for Goods and Service Tax matters. Respondent No.1 is the Finance Department, State of Madhya Pradesh having their jurisdiction over petitioner to exercise its legislative power to make laws for the whole or any part of the territory in Madhya Pradesh. 08. The respondent served t....