M/S Ayush Sales PVT. Limited vs. State Of Chhattisgarh
Facts
The petitioner, M/s Ayush Sales Pvt. Limited, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents are various authorities from the State GST and Commercial Tax Department. The matter was listed for order on defaults. The Court noted that there was no representation from the petitioner even after two rounds of listing. Furthermore, the petitioner had failed to affix the appropriate court fee and had not signed the vakalatnama, indicating a lack of interest in pursuing the case. Consequently, the Court decided to dismiss the writ petition on these grounds.
Held
The Court held that the writ petition should be dismissed. The primary reason for dismissal was the petitioner's complete lack of representation before the Court, even after the matter was called twice. This absence, coupled with the petitioner's failure to affix the appropriate court fee and sign the vakalatnama, demonstrated a clear lack of interest in pursuing the writ petition. The Court found these procedural lapses to be sufficient grounds for dismissal on their own. Therefore, the Court dismissed the writ petition solely on the count of these defaults. No specific GST provisions were discussed in relation to the substantive merits of any tax dispute, as the dismissal was based on procedural grounds.
Key Issues
1. Whether the writ petition should be dismissed due to the petitioner's failure to appear before the Court? Petitioner's Argument: No argument was recorded for the petitioner as they were not represented. Revenue's Argument: The State, through Ms. Anuradha Jain, Dy. G.A., would likely argue that the petitioner's non-appearance and procedural defaults demonstrate a lack of diligence and a failure to prosecute the case, warranting dismissal. 2. Whether the writ petition should be dismissed due to the petitioner's failure to affix appropriate court fee and sign the vakalatnama? Petitioner's Argument: No argument was recorded for the petitioner. Revenue's Argument: The State would likely contend that these are fundamental procedural requirements for filing and pursuing a case, and non-compliance justifies dismissal.
AI-generated summary — verify with the full judgment below
2026:CGHC:15158
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 96 of 2024
M/s Ayush Sales Pvt. Limited Through- Director/ Authorised Signatory, Smt. Manika Upadhyay Having Its Office At Mig Std 247, Kabir Nagar, Hirapur, Raipur, Chhattisgarh.
... Petitioner(s) versus
State Of Chhattisgarh Through- The Commissiosner State Gst. And Commercial Tax Department, Govt. Of Chhattisgarh, Atal Nagar, Nava Raipur,
Chhattisgarh.
The Joint Commissioner, State Tax And Gst Department, Atal Nagar, Nava
Raipur,
Chhattisgarh.
The Assistant Commissioner, Circle-5, State Tax And Gst Department, Atal Nagar, Nava Raipur, Chhattisgarh.
... Respondent(s) For Petitioner : None, even in two rounds For State : Ms. Anuradha Jain, Dy. G.A. Hon’ble Shri Justice Rakesh Mohan Pandey Judgment On Board 1.4.2026 1) Today, this matter is listed for order on default(s) and there is no representation on behalf of petitioner in two rounds. 2) It appears that petitioner has not affixed appropriate court fee and also failed to sign the vakalatnama which shows lack of interest in pursui
The judgment continues below.
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