2026 (4) TMI 1730

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.... the similitude of the controversy involved in Writ Petition Nos.2510/2026 & 2532/2026, they have been heard analogously and disposed of by this common order. For the sake of convenience and disposal of both the present petitions, facts are being taken from Writ Petition No.2510/2026. 02. The petitioner has prayed for quashment of the impugned order dated 30.12.2025 passed by the respondent No.4, whereby a total liability of Rs. 7,01,61,092/- has been imposed on the petitioner. 03. Counsel for the petitioner argued that the said order has been passed by the respondent No.4, who is the Assistant Commissioner of State Tax Anti-Evasion Bureau, Indore and also prayed other consequential reliefs on the ground that he is not the Proper Offi....

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.... failed to discharge the tax liability collected from recipient dealers, the petitioner, being the recipient, failed to fulfill the statutory conditions prescribed under Sections 16(2)(b) & 16(2)(c) of the M.P.GST Act, 2017, rendering the ITC availed by it inadmissible. He also relied on the provisions of Section 6 of the Union Territory GST Act, 2017. 05. The petitioner also filed additional documents by an application, in rebuttal to the aforesaid objections. Alongwith the said, he filed the tax audit report for financial year 2024-25 and also order No.03/2024 dated 18.04.2024 passed by the Commissioner, Commercial Tax, M.P., Para 5 of the said report is reproduced as under: "5. That as per the Schedule contained in the annexe....

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....y tax as proper officer in certain circumstances: 6(1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify. (2) Subject to the conditions specified in the notification issued under sub-section (1),- (a) where any proper officer issues an order under this Act. he shall also issue an order under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as authorised by the State Goods and Ser....