Sanjay Kumar Gupta vs. State Of Chhattisgarh
Held
The Court accepted the petitioner's request to withdraw the petition. The petition was dismissed as withdrawn. However, the Court provided specific directions for the Appellate Authority. If the petitioner files an appeal within seven days from the date of the order, the Appellate Authority is directed to decide the appeal objectively and strictly in accordance with the law within a further period of 30 days. The Appellate Authority must provide the petitioner with a sufficient opportunity of hearing. The petitioner was also granted liberty to pursue legal recourse for claiming damages to his business, if advised. The Court did not decide on the merits of the cancellation order or the penalty.
Facts
The petitioner, Sanjay Kumar Gupta, proprietor of M/s Gupta And Company, filed a writ petition before the High Court of Chhattisgarh challenging an order of cancellation of his GST registration dated August 19, 2025, passed by the Assistant Commissioner of State Tax, Durg-1. He also challenged a penalty imposed for late filing and an ex-parte demand note issued on September 4, 2025. The petitioner sought setting aside of these orders, compensation for being barred from business since August 13, 2022, and other ancillary relief. The State's counsel argued that the order of cancellation is appealable under Section 107 of the GST Act, and an application for revocation of suspension of GST can be filed under Section 30 of the GST Act, making the writ petition not maintainable.
Key Issues
1. Whether the writ petition is maintainable in light of the alternative remedies available under the GST Act? Petitioner's Contention: The petitioner, appearing in person, sought to challenge the cancellation of his GST registration and the subsequent penalty and demand note. He did not explicitly argue on the maintainability of the writ petition but sought direct relief from the High Court. Revenue's Contention: The State argued that the writ petition is not maintainable because the petitioner has statutory alternative remedies. Specifically, the order of cancellation of registration is appealable under Section 107 of the GST Act, and an application for revocation of suspension of GST registration can be filed under Section 30 of the GST Act. Therefore, the petitioner should pursue these remedies before approaching the High Court.
Sections Cited
Section 107, Section 30
AI-generated summary — verify with the full judgment below
1
2026:CGHC:11635
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 182 of 2025 * - Sanjay Kumar Gupta S/o B D Gupta Aged About 46 Years Proprietor M/s Gupta And Company R/o Gupta And Company Main Road Dalli Rajhara Balod Chhattisgarh Email Sanboxe@Gmail.Com Mobile 9406409579
... Petitioner Versus 1 - State Of Chhattisgarh Through Chief Secretary Mantraley Mahanadi Bhawan Atal Nagar Nawa Raipur, Raipur Chhattisgarh 492002 Email Amitabhjain@Gov.In Mobile 9826146416 2 - Joint Commissioner State Tax Durg 1 Office Of State Tax Circle Durg-1 Malviye Nagar Chowk Durg Chhattisgarh Email Jcgstdurg@Gmail. Com Mobile 9826143408 3 - Assistant Commissioner State Tax Durg 1 Office Of State Tax Circle Durg - 1 Malviye Nagar Chowk Durg Chhattisgarh Email Ctocir01durg@Gmail.Com 4 - Dhananjay Kumar Tiwari State Tax Officer Durg-1 Office Of State Tax circle Durg 1 Malviye Nagar Chowk Durg Chhattisgarh Email Ctocir01durg@Gmail.Com
... Respondents For Petitioner in Person : Mr. Sanjay Kumar Gupta For Respondents/State : Ms. Anuradha Jain, Deputy Government Advocate Hon’ble Shri Justice R
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