Cheema Trading Company vs. Assistant Commissioner S G S T
Held
The Court noted that following an interim order, the bank account attachment was released, GST registration was restored, and a show cause notice was issued. The petitioner is now participating in the proceedings before the authorities.
Facts
The GST registration of the petitioner was cancelled, Input Tax Credit (ITC) was recovered, and their bank account was attached without a prior show cause notice. The petitioner challenged these actions through three writ petitions.
Key Issues
Whether the cancellation of GST registration, recovery of ITC, and attachment of bank account were valid without issuing a show cause notice.
AI-generated summary — verify with the full judgment below
1
2025:CGHC:55103
NAFR
HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 51 of 2021 1 - Cheema Local Carrier And Construction Ward No. 1, Raipur Road, Shankar Nagar, Mahasamund District Mahasamund Chhattisgarh, Through Sh. Jagvir Singh Cheema, S/o Shri Sohan Singh Cheema, Aged About 48 Years, R/o Ward No. 1, Near Lic Office, Raipur Chhattisgah., District : Raipur, Chhattisgarh
--- Petitioner versus 1 - Assistant Commissioner Sgst, Mahasamund Raipur Division - 1, District Mahasamund Chhattisgarh., District : Mahasamund, Chhattisgarh
--- Respondent WPT No. 52 of 2021 1 - Cheema Bricks Ward No. 1, Raipur Road, Shankar Nagar, Mahasamund, District Mahasamund Chhattisgarh, Through Sh. Jagvir Singh Cheema, S/o Shri Sohan Singh Cheema, Aged About 48 Years, R/o Ward No. 1, Near Lic Office, Raipur Chhattisgarh., District : Raipur, Chhattisgarh
---Petitioner Versus RAVI SHANKAR MANDAVI RAVI SHANKAR MANDAVI Date: 2025.11.13 16:25:45 +0530
2 1 - Assistant Commissioner S G S T Mahasamund, Raipur Division -
The judgment continues below.
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