Jugal Kishore Kesharwani vs. State Of Chhattisgarh
Facts
The petitioner, Jugal Kishore Kesharwani, filed three writ petitions (WPT No. 171, 172, and 173 of 2023) before the Chhattisgarh High Court. The petitions challenged orders or actions passed by the Assistant Commissioner, State Tax, Bilaspur, and the Joint Commissioner (Appeal), State Tax, Bilaspur. The specific tax periods and amounts in dispute are not detailed in the provided text. The procedural history indicates that these writ petitions were filed before the High Court. The petitioner's counsel sought permission to withdraw these petitions to prefer appeals before the GST Appellate Tribunal, which has become functional.
Held
The Court granted the petitioner's prayer to withdraw the writ petitions. The Court held that the petitioner is permitted to prefer respective appeals before the GST Appellate Tribunal. The Court further expressed its expectation that if the petitioner files appeals before the Tribunal, the Tribunal shall consider and decide them expeditiously and strictly in accordance with the law. The Court did not delve into the merits of the original dispute or the validity of the orders passed by the GST authorities. The operative direction was to allow the petitioner to pursue their remedies before the newly functional appellate tribunal.
Key Issues
1. Whether the petitioner should be permitted to withdraw the present writ petitions to file appeals before the GST Appellate Tribunal, given that the Tribunal is now functional? The petitioner argued that since the GST Appellate Tribunal is now operational, it would be the appropriate forum to adjudicate the matters. The petitioner's counsel explicitly prayed for permission to prefer appeals before this Tribunal. The respondents, represented by their learned counsel, stated that they had no objection to the petitioner's prayer. No specific legal provisions or precedents were cited by either party in support of their arguments, as the matter was resolved based on the petitioner's request and the respondent's non-objection.
AI-generated summary — verify with the full judgment below
1
CGHC010196302023
2026:CGHC:37601
NAFR
HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 172 of 2023 1 - Jugal Kishore Kesharwani S/o. Late Shri C.L. Kesharwani, Aged About 60 Years R/o. Ward No. 21 Near Darji Mandir, Gondpara, District - Bilaspur Chhattisgarh
--- Petitioner(s) versus 1 - State Of Chhattisgarh Through The Secretary, Department Of Commercial Tax, Gst Department, Mantralaya, Mananadi Bhawan, Nawa Raipur, Atal Nagar, Raipur District Raipur Chhattisgarh 2 - The Joint Commissioner (Appeal), State Tax Bilapsur, H.Q. In Front Of New Hi- Tech Bus Stand, Ambe Plaza, 2nd Floor, Room No. 34 And 35,
Tifra
Bilaspur,
District
Bilaspur
Chhattisgarh 3 - The Prescribed Authoriyt/ Assistant Commissioner, State Tax Bilaspur, Circle -2, H.Q. In Front Of New Hi- Tech Bus Stand, Ambe Plaza, 2nd Floor, Room No. 34 And 35, Tifra Bilaspur, District Bilaspur Chhattisgarh
--- Respondent(s) WITH WPT No. 173 of 2023 1 - Jugal Kishore Kesharwani S/o. Late Shri C.L. Kesharwani, Aged About 60 Years R/o. Ward No. 21 Near Darji Mandir, Gond
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