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2023 (7) TMI 1167 - MADHYA PRADESH HIGH COURTDirections regarding compliance of order of High Court - post decisional hearing issued without complying with the direction by High Court - permission to allow amendment in the registration application by opening the GSTN Portal restricted to the Petitioner - direction to allow rectification and further allow the Petitioner to regularize the credit of tax paid on purchases and to utilize the same as set off against final payment of the tax - disallowance of ITC - penalty or interest on due GST Tax - HELD THAT:- From the record it is apparent that this Court in N.P. INFRA PROJECTS PVT. LTD. VERSUS UNION OF INDIA AND OTHERS [2019 (8) TMI 1134 - MADHYA PRADESH HIGH COURT] had directed the complaint/representation of the petitioner to be considered within two weeks. The same was made by the petitioner on 20.05.2019 and as per the petitioner, the same has not been decided till now and the impugned notice has been issued. It is hence directed that in case no decision has been taken upon petitioner's application/representation dated 20.05.2019 Annexure P/6 till now, then the Nodal Officer shall take a decision thereupon within a period of six weeks from the date of receipt of certified copy of this order and thereafter only the respondents shall proceed further in the matter pursuant to the notice dated 4.10.2022 - Till the decision by the Nodal Officer, the impugned notice dated 4.10.2022 shall be kept in abeyance. The petitioner is directed to furnish a certified copy of this order in the Office of Respondent Nos. 5, 6 and 8 within a period of ten days from today. Petition disposed off.
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