M/S Satyanarayan Enterprises vs. State Of Chhattisgarh
Held
The Court granted the petitioner's request to withdraw the writ petition. The petitioner was given liberty to file an appeal before the GST Appellate Tribunal.
Facts
The petitioner filed a writ petition before the High Court challenging an order. The State submitted that the impugned order was appealable before the GST Appellate Tribunal.
Key Issues
Whether the High Court should entertain a writ petition when an alternative statutory remedy of appeal is available before the GST Appellate Tribunal.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
1
CGHC010268342021
2026:CGHC:29586
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 254 of 2021 M/s Satyanarayan Enterprises Plot No. C - 5, Nandini Road, Bhilai, Through Its Proprietor Satyanarayan Agrawal, S/o Late Thakurdas Agrawal, Aged About 64 Years, R/o Motilal Nehru Nagar, Bhilai, District Durg Chhattisgarh.
... Petitioner versus
State Of Chhattisgarh Through Its Principal Secretary, Mantralaya, Mahanadi Bhawan, Atal Nagar, Naya Raipur Chhattisgarh.
The Commissioner of State Tax Chhattisgarh Mahanadi Bhavan Sector - 19, Atal Nagar, Naya Raipur Chhattisgarh.
The Joint Commissioner of State Tax (Appeals) Durg Malviya Nagar Chowk, Durg Chhattisgarh.
The Assistant Commissioner of State Tax Circle - 2, Durg Malviya Nagar Chowk, Durg Chhattisgarh.
... Respondent(s) For Petitioner
: Mr. Vijay Shankar Mishra, Advocate holding the brief of Mr. Moolchand Jain, Advocate For State : Mr. Ajay Kumrani, Panel Lawyer Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 14.07
.2026
Mr. Ajay Kumrani, Panel
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