Help And Serve Foundation Represented Through Secretary Shri Sanyam Jain Aged About 25 Years v. 1 Union Of India Through Secretary
Case Details
1 JYOTI SHARMA Digitally signed by JYOTI SHARMA Date: 2025.07.05 12:46:17 +0530 2025:CGHC:30444-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPPIL No. 61 of 2025 Help And Serve Foundation Represented Through Secretary Shri Sanyam Jain Aged About 25 Years, Registered Office, 2nd Floor, H. No. 11, Rishabh Residency, New Rajendra Nagar, Raipur, Tehsil And District - Raipur, Chhattisgarh. ... Petitioner(s) versus 1 Union Of India Through Secretary (Revenue), 128-A, North Block, Department Of Revenue, Ministry Of Finance, New Delhi. 2 Commissioner, Central G S T And Central Excise, G S T Bhawan, Dhamtari Road, Tikrapara, Raipur- 492001. 3 State Of Chhattisgarh Through Its Secretary, Department Of Finance, Atal Nagar, Mantralaya, New Raipur C.G. 4 Nuvoco Vistas Corporation Limited, Registered Office Equinox Business Park, Tower-3, East Wing, 4th Floor Off Bandra-Kurla Complex, L B S Marg, Kurla (West), Mumbai 400070 5 Nuvoco Vistas Corporation Limited, Sonadih Cement Plant, Raseda, Balodabazar Bhatapara, Chhattisgarh, 493332. 6 M/s. Vimla Infrastructure India Pvt. Ltd. Private Freight Terminal, Bhupdeopur, Tehsil- Kharsia, Chhattisgarh, 496661 7 Hanuman Traders, In Front Of Shailgiri Hotel, Manendragarh 497001 Road, Chhattisgarh, Ambikapur, 8 Vikash Enterprise, Main Road, Sendri By Pass Mopka, 495006 Chhattisgarh, 9 Durga Continental Pvt Ltd, Near Sandip Cold Storage, Khamtarai, Raipur, Chhattisgarh, 492008 ... Respondent(s) 2 For Petitioner(s)
Legal Reasoning
: Mr. Amit Buxy, Advocate For Respondent No. 1/ UOI For Respondent No. 2/ GST : Mr. R.K. Mishra, DSGI : Mr. Manish Sharma, Advocate For Respondent No. 3/ State : Mr. Praful N. Bharat, A.G. along with Mr. Shashank Thakur, Dy. A.G. Hon'ble Shri Ramesh Sinha, Chief Justice Hon'ble Shri Bibhu Datta Guru, Judge Judgment on Board Per Ramesh Sinha, Chief Justice 04.07.2025 1. It transpires from the record that the petitioner is named as Help and Serve Foundation and is a registered Society working as a NGO/Social Action Group. The objects of the society for which the society is formed as stated in the Model Rules and Regulations as annexed by the petitioner in page No. 25 of the petition which reads as under :- “ 1. Promotion of education by operating educational institutions and operation of schools and colleges. Organizing science camps and informative competitions for the mental and intellectual development of the students. 2. To make efforts to make students self-reliant by providing educational training related to self- employment and to conduct skill development 3 programs. To provide computer education and spread computer education to poor, backward, middle class, SC/ST youth, widows and abandoned women, handicapped, economically weak students through computer education. 3. To work for the protection and promotion of the environment by planting trees. To make people aware about plantation. 4. Providing participation in the implementation and operation of various public welfare programs like health facilities, child development, population control, women development, rural development, tribal development being run by the state government, central government. 5. Promoting the programs being run by the Health Department such as family planning, AIDS, blindness prevention, incest prevention, etc, and organizing eye camps and blood donation camps, motivating people to donate blood and helping people living in remote areas. Do rural backward areas. Providing facilities for assistance. 6. To establish and spread awareness about counseling of child abuse, child behaviour, depression and other mental disorders related to children. To assess the physical complaints of the person suffering from mental illness, conduct surveys, establish and conduct skill 4 building programs to help the children. To run rehabilitation center and psychiatric center, psychiatric education center. 7. Organizing various workshops and camps for de- addiction and making people aware about de-addiction. Operation of de-addiction centers. Publicizing programs related to Panchayati Raj and providing participation in their implementation and operation. Working for the rehabilitation of old, destitute, widowed, abandoned women and running old age homes. 8. Working in the field of disabled public welfare, disabled welfare, social welfare activities and eradication of social evils, social values, drug eradication. Providing participation in the implementation and operation of the schemes run by the Social Welfare Department. 9. To do the work of upliftment by operating children's home, girl's home, Gharaunda, disabled home for the disabled. Working for the care and upliftment of senior citizens, operating shelter homes, multi service centers. To work for the social development of third gender, organize awareness programs, workshops, seminars to create a sense of respect among people towards them. 10. Making women aware of their rights and working for 5 their uplifment, making human aware of the schemes broadcast by the government and providing their participation in the implementation and operation of the schemes run by the department of women and child development and child labour upliftment and nomadic children. And for the development of their education, to run child dependent schools and make arrangements for their rehabilitation. 11. To make women self self-reliant by giving training related to sewing, ketting embroidery, beauty parlour, mehndi, handicraft and other self-employment and providing information related to self-employment. To arouse public sentiment against the practice, female feticide, domestic voilence, tonhi harsement. Providing participation in the operation of Beti Bachao Beti Padhan schemes. 12. To try to reduce the major problems of tribal areas like health, nutrition, epidemics, starvation. To try to run ashram schools in in tribal areas, especially in the areas of backward tribes, so that the facilities of basic education can be made available to the tribal students. To provide vocational training as per traditional skills to tribal youth for self-employment. 13. Providing modern education, higher education, technical education, vocational education, nursing 6 education to students and spreading education by running educational institutions. To make people aware of cleanliness and to implement and run programs related to cleanliness. 14. To make people aware of cleanliness and to implement and run cleanliness related programs. 15. Providing participation and work in the implementation and operation of the programs being run by the Central Government and the State Government. 16. To work for the all-round development of handicapped, visually impaired, visually impaired, blind, mute, deaf, youth and girls and to provide them various training related to self-employment. Providing participation in the implementation and operation of various public welfare programs such as health facilities, child development, population control, women development, rural development, tribal development, run by the state government, central government and institutions. 17. Working for water conservation and promotion, promoting water harvesting method, working for environment protection and promotion and making people aware of tree plantation. Promotion of 7 horticulture and horticulture. 18. To make unemployed youth and women self-reliant by providing educational training related to skill upgradation. To make unemployed youths self-reliant, to work for their economic upliftment through various self- employment training. 19. To make unemployed youth and women self-reliant by providing educational training related to skill upgradation. To make unemployed youths self-reliant, to work for their economic upliftment through various self- employment training. 20. To do the work of upliftment by operating children's home, girl's home, Gharaunda, disabled home for the disabled. Working for the care and upliftment of senior citizens, operating shelter homes, multi service centers. To make people aware about village industries. To organize village industry education training program. 21. Panchayati Raj and providing participation in their implementation and operation. Working for the rehabilitation of old, destitute, widowed, abandoned women and running old age homes. 22. Organizing workshops and seminars for the development of handicrafts by providing a platform to the vanishing handicrafts from the region through the 8 organization. 23. Promoting non-conventional energy sources' and providing participation' in the implementation of schemes run by the Central Government and the State Government in the field of energy. 24. To make people aware of Yoga education and to propagate Yoga education and operation of Yoga teaching training institutes.” 2. The petitioner has come up before this court with the following prayers:- “10.1 That, this Hon'ble Court may kindly be pleased to issue an appropriate writ, thereby directing the respondent GST Department to put on record before this Hon'ble Court so as to the steps taken and investigation made against the respondent company and its carrying and forwarding agents. 10.2 That, this Hon'ble Court may kindly be pleased to direct the respondent to take proper action against the respondent company and all its authorized carrying and forwarding agents for generating forged/bogus e-way bills, forthwith. 10.3 That, this Hon'ble Court may kindly be pleased to appoint an independent investigating agency like the Enforcement Directorate or Economic Offences Wing to 9 investigate into the matter as the said act by the Company has resulted in a huge financial misappropriation. 10.4 To kindly grant any other relief which may be deem fit in the given facts and circumstances of the instant case. 3. Learned counsel for respondent No. 2/ Commissioner, Central GST and Central Excise GST submits that the matter has already been taken cognizance by Commissioner GST and further draw attention of this court towards Pg 196 and 204 of the documents annexed with the writ petition, wherein, it is stated that “"Investigation against M/s NUVOCO Vista Corporation is already under process. Further, investigation details cannot be shared as per Section 8(1)(h) of the RTI Act, 2005" which goes to show that the investigation is under process. 4. Hence, in view of the same as the authority concern has already taken cognizance and matter is under investigation, we do not find any good ground to interfere with the cause raised by the petitioner and particularly looking to the object of the petitioner society. 5. Accordingly, the present WPPIL is dismissed and the security amount deposited stands forfeited. SD/- Sd/- Sd/- (Bibhu Datta Guru) (Ramesh Sinha) Judge Chief Justice Jyoti/ $ Bhilwar