High Court of Madhya Pradesh16 June 2026

Shreenath Logistics v. State of Madhya Pradesh

For assesseeRemanded

WRIT PETITION NO. 17605 OF 2026

The ruling in brief

Where petitioner, upon receiving composite SCN alleging discrepancies and seeking personal hearing, was not granted such opportunity before demand order was passed, decision process was vitiated for breach of principles of natural justice and mandatory requirement under section 75(4), thus, impugned order was set aside and personal hearing before a new officer was directed

Provisions considered

CGST S.75

Section 75, read with section 75(4), of Central Goods and Services Tax Act, 2017/Madhya Pradesh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

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Arup Datta v. State of West Bengal

Where tax, interest and penalty demands were raised via SCN and order uploaded only on portal without direct intimation and reply was filed but no personal hearing was afforded before passing ex parte order, principles of natural justice were breached, requiring the adjudication to be quashed and matter reconsidered after granting effective hearing

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CGST S.75

Shreenath Logistics v. State of Madhya Pradesh

The ruling in brief

Provisions considered

Shreenath Logistics v. State of Madhya Pradesh

The ruling in brief

Provisions considered

Read the full analysis

Arup Datta v. State of West Bengal

Rohit VIJ v. Commissioner of GST

Saptagiri Constructions v. Assistant Commissioner of Central Tax

Read the full analysis