Prasidhnarayan Singh vs. The Deputy Commissioner Of Central Goods And Service Tax And Central Excise
Held
The Court noted that the petitioner's ITC account has been unblocked, as evidenced by a document submitted by the respondent. Therefore, the petitioner's grievance appears to have been redressed.
Facts
The petitioner sought to quash an intimation, unblock Input Tax Credit (ITC), and be permitted to file GST returns and pay taxes. The petitioner also sought interim relief to raise E-way bills and file returns without payment of negative ITC due to blocked credit.
Key Issues
The primary issue was the blockage of the petitioner's Input Tax Credit and the consequential inability to file GST returns and conduct business. The court considered whether the grievance had been resolved.
AI-generated summary — verify with the full judgment below
1
2026:CGHC:19011
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 79 of 2025 Prasidhnarayan Singh S/o Shri Parsuram Singh Aged About 60 Years R/o Kailash Nagar, Near Sun Marriage Palace East Gate, Kurud, Ward No. 16, I.E., Bhilai, Distt.- Durg (C.G.) Proprietor Of The Business Styled As Sona Traders And Engineering Works, 215-B, L.I.A., Bhilai (C.G.) Gstin - 22dcepsi720qize
... Petitioner(s) versus
The Deputy Commissioner Of Central Goods And Service Tax And Central Excise Bhilai, Division-1, Hudco, Bhilai, Distt.- Durg (C.G.)
The State Of Chhattisgarh Through Its Principal Secretary, Finance And Planning (Commercial Tax Department) Mantralaya, Mahanadi Bhawan, Atal Nagar, Naya Raipur (C.G.)
The Commissioner Of State Tax Gst Bhavan Sector- 19, North Block, Atal Nagar, Naya Raipur (C.G.)
... Respondent(s) For Petitioner : None, in two rounds For Respondent No. 1 : Mr. Maneesh Sharma, Advocate For State/ Respondent No. 2 and 3 : Mr. Keshav Gupta, G.A. Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 24.4.2026 1) By way of this pe
The judgment continues below.
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