Vistaar Financial Services Private Limited vs. State Of Chhattisgarh

Facts

The petitioner, Vistaar Financial Services Private Limited, filed multiple writ petitions (WPT No. 110, 111, 113, and 114 of 2025) before the High Court of Chhattisgarh at Bilaspur. The respondents were various state tax authorities, including the State Tax Officer, Assistant Commissioner, Joint Commissioner (Appeal), and Commissioner of State Tax. The petitions challenged orders or actions taken by these authorities concerning GST matters. The specific details of the orders or the tax periods in dispute are not recorded in the judgment. The procedural history leading to the filing of these writ petitions is also not detailed.

Held

The Court held that the petitioner's request to withdraw the writ petitions with liberty to approach the GST Appellate Tribunal should be granted. The Court noted that the petitioner sought to avail the remedy provided under Section 112 of the CGST Act, 2017, which establishes the GST Appellate Tribunal. Since the respondents did not object to this request, the Court found no impediment to allowing the withdrawal. The reasoning was based on facilitating the petitioner's access to the statutory appellate mechanism. The operative direction was to dismiss the writ petitions as withdrawn, granting the petitioner the liberty to pursue their case before the GST Appellate Tribunal.

Key Issues

The primary issue before the Court was whether to permit the petitioner to withdraw the writ petitions. The petitioner sought permission to withdraw these petitions with the liberty to approach the GST Appellate Tribunal, as provided under Section 112 of the CGST Act, 2017. The Court had to decide whether to grant this permission. The petitioner's argument was based on the availability of an alternative appellate remedy under the GST Act. The respondents, represented by the Deputy Government Advocate, did not raise any objection to the petitioner's request.