M/S Salasar Tradeco PVT. LTD vs. The Commissioner, Commercial Tax GST
Facts
The petitioner, M/s Salasar Tradeco Pvt. Ltd., represented by its Director, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents were the Commissioner, Commercial Tax GST, and the Assistant Commissioner, State Tax. The petition was filed concerning matters related to GST. During the proceedings, the learned counsel for the petitioner stated that they had no instructions in the matter. This statement was made before the Court on July 16, 2026.
Held
The Court held that the writ petition should be dismissed solely on the ground that the petitioner's counsel pleaded 'no instruction' in the matter. The Court took note of this submission made by the learned counsel for the petitioner. The reasoning is that without instructions from the client, the counsel cannot effectively represent the petitioner or pursue the case. Therefore, the petition was dismissed on this procedural count alone. No other issues were addressed or decided by the Court.
Key Issues
1. Whether the writ petition should be dismissed on the ground that the petitioner's counsel has no instructions. This issue turns on the procedural conduct of the case and the duty of a legal representative to have instructions from their client. The petitioner's counsel argued that they had no instructions. The respondents' counsel, Ms. Anuradha Jain, Dy. G.A., did not present any arguments as the petition was dismissed on the petitioner's counsel's submission.
AI-generated summary — verify with the full judgment below
CGHC010103612021
2026:CGHC:30167
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 47 of 2021 M/s Salasar Tradeco Pvt. Ltd A Company Incorporated Under The Companies Act , 2013 Having Its Registered Office And Place Of Business At Salasar House , Behind Saran Cycle Industries, Seepat Road, Surya Vihar Bilaspur Chhattisgarh, Represented Through Its Director Shri Pradeep Agarwal , Son Of Sri Pramod Agrawal, Aged About 43 Years.
... Petitioner(s) versus
The Commissioner, Commercial Tax Gst North Block , Sector 19, Atal Nagar , Raipur , Chhattisgarh., District : Raipur, Chhattisgarh
The Assistant Commissioner State Tax , Bilaspur 2, Division 1, Bilaspur , In Front Of New Hightek Bus Stand , 2nd Floor, Ambey Plaza , Tifra Bilaspur , Chhattisgarh 495223
... Respondent(s) For Petitioner : Mr. Kanhaiya Ram, Advocate on behalf of Mr. Kartik Kurmy, Advocate For Respondents : Ms. Anuradha Jain, Dy. G.A. Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 16.7.2026 1) Learned counsel for the petitioner pleads no instruction in the matter. 2) Taking note of the aforesai
The judgment continues below.
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