A two-judge bench of the Madhya Pradesh High Court in Vijay Kuamr Nagpal vs Union Of India issued an interim order directing the State Tax department to take necessary steps to implement the notification abolishing check posts in the State as the Goods and Services Tax ( GST ) has implemented.
Senior Counsel A.M. Mathur, appeared for the petitioners contended that the State Government had rescinded all the notifications issued regarding setting up of the erection of the said check posts post-GST rollout on 1st July 2017. The Government of India has also issued the notification that after coming into force of GST, they have abolished their check posts in 22 States. The name of State of Madhya Pradesh is at S.No.7.
It was also contended that after issuance of the notification, all the check posts have to be removed as GST regime has been introduced and, therefore, they cannot restrict or obstruct any of the vehicle from asking them to pay tax on the check posts except the GST.
The GST regime has been introduced in the country on 1/07/2017 with the motive of creation of “One nation, One market, One tax” by subsuming all the indirect taxes prevailed in India such as excise duty, service tax, VAT etc.
The Court granted four weeks time to the Revenue to file reply.
While posting the matter to 6th August, the division bench comprising of Justice P.K Jaiswal and Justice S.K Awasthi added that “In the meanwhile, they shall take appropriate steps in pursuant to the notification issued on 24/06/2017 and 1/07/2017, by which all the check posts have been abolished, directing the officers for removal of the check posts and file a detailed affidavit regarding compliance of the aforesaid provisions, within a period of two weeks from today.”
Advocate Romesh Dave appeared for the Department.
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