M/S Arshaan Industries vs. Union Of INDIA
Facts
The petitioner, M/s Arshaan Industries, through its proprietor, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petition challenged an order of cancellation of GST registration. The respondents included the Union of India and various GST authorities, including the Commissioner, Joint Commissioner (Appeals), Deputy Commissioner, and Superintendent. The petitioner sought to withdraw the petition to prefer a statutory appeal before the Appellate Authority.
Held
The Court acknowledged the submission by the counsel for the respondent/CGST that the order of cancellation of GST registration is appealable under Section 112 of the Central Goods and Services Tax Act, 2017. The petitioner's counsel then sought permission to withdraw the writ petition with the liberty to prefer a duly constituted appeal before the Appellate Authority. The Court granted this permission. Consequently, the writ petition was dismissed as withdrawn, with the liberty granted to the petitioner to pursue the statutory appellate remedy.
Key Issues
1. Whether the order of cancellation of GST registration is appealable under the Central Goods and Services Tax Act, 2017? The petitioner sought to withdraw the writ petition to file an appeal before the Appellate Authority, implying an acceptance of the appealability of the order. The respondents, specifically the CGST counsel, argued that the order of cancellation of GST registration is indeed appealable as per Section 112 of the Central Goods and Services Tax Act, 2017. The Court did not delve into the merits of the cancellation order itself but focused on the procedural recourse available to the petitioner.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
1
2026:CGHC:13890
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 39 of 2026 1 - M/s Arshaan Industries Shop No 1. Umda Chowk Beside Thakur Hotel Jarwaye Bhilai District- Durg (C.G.) (Old Addrsss) Ward No. 6, West Side Of Umda Road Satnamipara - Village - Umda Bhilai- 3 District- Durg (C.G.) (New Officer Address) (Gstin 22 Nwpa 3096 R1 Zb) Through Its Proprietor Iiiyash S/o Abdul Hakim Aged About 60 Years R/o Adarsh Colony Post- Murad Nagar District- Gaziabad (U.P.) Present Address - Ward No 6, Satnamipara Bhilai -3 Tahsil Bhilai -3 District- Durg (C.G.)
... Petitioner versus 1 - Union Of India Through The Secretary Ministry Of Finance Department Of Revenue North Block- New Delhi- 110001 2 - The Commissioner Central Goods And Services Tax Gst Building Dhamtari Road Tikrapara Raipur District- Raipur (C.G.) 3 - The Joint Commissioner (Appeals) Office Of The Commissioner (Appeals) Central Gst Customs And Central Excise Raipur District- Raipur (C.G) 4 - The Deputy Commissioner Office Of The Commissioner Central Gst Customs And Central Excise Raipur District- Raipur (C.G.) 5 - The Superintendent Range
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