✦ Chhattisgarh High Court

Urla Raipur, Chhattisgarh v. Joint Commissioner (Appeals) State Goods And Services Tax, Raipur, District

CHHATTISGARH AT BILASPUR WPT No. 219 of 2022NARESH KUMAR CHANDRAVANSHI2 min read

Case at a glance

Bench
NARESH KUMAR CHANDRAVANSHI
Neutral citation
2025:CGHC:57174

Outcome

Withdrawn

Accordingly, the petitioner is dismissed as withdrawn

Provisions considered

Key paragraphs

  • Para 66. Accordingly, the petitioner is dismissed as withdrawn. Sd/- (Naresh Kumar Chandravanshi) Judge Bini

Judgment

Urla Raipur, Chhattisgarh, Through Its Director Shri Banke Bihari Agrawal, S/o Shri Gugan Ram Agrawal, R/o Villa No. 12, Maruti Lifestyle, Kota Road Mahoba Bazar, Raipur, District : Raipur, Chhattisgarh versus ... Petitioner 1 - Joint Commissioner (Appeals) State Goods And Services Tax, Raipur, District : Raipur, Chhattisgarh 2 - Assistant Commissioner Division-II, Circle-9, State Goods And Services Tax, Raipur, District : Raipur, Chhattisgarh ... Respondents For Petitioner : Mr. Prashant Dansena, Advocate on behalf of Mr. Palash Soni, Advocate For Respondents : Ms. Anuradha Jain, Panel Lawyer (Hon’ble Shri Justice Naresh Kumar Chandravanshi) Order on Board

25.11.2025

1.

The petitioner has preferred this petition under Article 226/227 of the Constitution of India, seeking following relief(s):- a. That, this Hon'ble Court may kindly be pleased to allow the present writ petition. b. That, this Hon'ble court may kindly be pleased to issue writ/Order/Direction to respondents thereby holding the impugned Order passed by Respondent no. 1 and 2 in Annexure-P/4 and Annexure-P/8 as issued to the petitioner as without authority of law & bad in law and/or in violation BINI PRADEEP Digitally signed by BINI PRADEEP 12:04:26 +0530 2 of fundamental rights and/or in violation of principles of natural justice and quash/ set aside the same. c. That, this Hon'ble court may kindly be pleased to issue writ/Order/Direction to respondents that no coercive actions be taken against the petitioner till an Appellate tribunal is constituted in the State of Chhattisgarh thereby making an alternate remedy available for the petitioner under section 112 of the CGST and CGGST act 2017 respectively. d. That, to issue order/s, direction/s, writ/s or any other relief/s as this Hon'ble Court deems fit and proper considering the facts and circumstances of the present case and in the interest of justice.

3.

At the outset, learned counsel for the petitioner seeks permission of the Court to withdraw this petition with liberty to file appeal under Section 112 of CGGST Act, 2017, before the Appellate Tribunal.

4.

Learned counsel for the respondents has no objection in allowing aforesaid prayer.

5.

On due consideration, the prayer is allowed and the petitioner is permitted to withdraw this petition with liberty to avail remedy by filing appeal before the Appellate Tribunal.

Operative part

6.

Accordingly, the petitioner is dismissed as withdrawn. Sd/- (Naresh Kumar Chandravanshi) Judge Bini

Questions this judgment answers

What did the Court decide in this case?

The Court recorded the following disposition: Accordingly, the petitioner is dismissed as withdrawn

Which statutory provisions did this judgment involve?

Constitution of India — arts. 226, 227.

Precedent status how later indexed judgments have treated this case

No known negative treatment found in the Courts & Cases corpus.

This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.

Why is this linked?

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