Rajesh Kumar Gupta vs. Joint Commissioner (Appeals)
Facts
The petitioner, Rajesh Kumar Gupta, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petition sought directions to allow Input Tax Credit (ITC) for purchases made by M/S Kusum Traders & Hardware, amounting to CGST Rs. 1,27,294/- and SGST Rs. 1,27,294/-, based on Circular No. 183/2022-GST issued by CBIC. The petitioner also sought to quash an order passed by the Joint Commissioner (Appeals), the first respondent, which was allegedly bad in law, in violation of fundamental rights, and principles of natural justice. The second respondent was the Assistant Commissioner, Division-II, Jagdalpur Circle-1.
Held
The petitioner sought permission from the High Court to withdraw the writ petition. The petitioner requested liberty to prefer an appeal before the GST Appellate Tribunal. The respondents did not raise any objection to this request. Consequently, the High Court dismissed the petition as withdrawn, granting the petitioner the liberty to file an appeal before the GST Appellate Tribunal. The Court did not decide on the merits of the ITC claim or the validity of the impugned order passed by the Joint Commissioner (Appeals).
Key Issues
1. Whether the petitioner is entitled to claim Input Tax Credit (ITC) for purchases made by M/S Kusum Traders & Hardware amounting to CGST Rs. 1,27,294/- and SGST Rs. 1,27,294/-, in terms of Circular No. 183/2022-GST, considering that a certificate/letter of confirmation was provided by the supplier. 2. Whether the impugned order passed by the Joint Commissioner (Appeals) is bad in law, in violation of fundamental rights, and/or in violation of the principles of natural justice. Contentions of the Petitioner: The petitioner argued that they are entitled to the claimed ITC as per Circular No. 183/2022-GST, and a confirmation letter from the supplier was provided. They also contended that the order passed by the Joint Commissioner (Appeals) was illegal and violated their fundamental rights and principles of natural justice. Contentions of the Respondents: The judgment records no specific arguments from the respondents/State.
AI-generated summary — verify with the full judgment below
1
2026:CGHC:17848
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 99 of 2023 * - Rajesh Kumar Gupta S/o Surendra Prasad Gupta Aged About 34 Years R/o Balaji Ward No. 13, G-10 Bailakota Complex, Maharani Hospital, Jagdalpur Chhattisgarh.
... Petitioner Versus 1 - Joint Commissioner (Appeals) State Goods And Service Tax, Raipur Chhattisgarh. 2 - Assistant Commissioner, Division-II, Jagdalpur Circle-1, State Goods And Services Tax, Jagdalpur, Chhattisgarh.
... Respondents For Petitioner : Mr. Palash Soni, Advocate For Respondents/State : Ms. Anuradh Jain, Dy.Govt. Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 20/04/2026
The petitioner has filed this petition seeking the following relief(s):- “10.a That, this Hon’ble Court may kindly be pleased to allow the present writ petition. 10.b That, this Hon’ble Court may kindly be pleased to issue writ/Order/Direction thereby allowing the ITC in terms of Circular no. 183/2022-GST issued by CBIC, as claimed by the petitioner for purchases made by M/S Kusum Traders & Hardware amounting to CGST-Rs.1,27,294/- &
The judgment continues below.
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Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.