M/S Rishi Kumar @ Sons (HUF) vs. State Of Chhattisgarh
Facts
The petitioner, M/s Rishi Kumar @ Sons (HUF), through its Karta Mr. Ravi Agrawal, filed a writ petition before the Chhattisgarh High Court. The petition was directed against the State of Chhattisgarh and its tax authorities, specifically the Joint Commissioner of State Tax (Appellate Authority) and the Assistant Commissioner of State Tax. The specific tax period and the order or action under challenge are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history leading to the High Court is not elaborated, other than the petitioner approaching the High Court directly.
Held
The Court held that an efficacious alternative remedy is available to the petitioner. The State's submission that the Goods and Services Tax Appellate Tribunal (GSTAT), Chhattisgarh Bench, has been notified and e-filing has commenced was accepted. Consequently, the Court found no reason to entertain the writ petition directly. The reasoning is based on the principle that writ petitions are generally not entertained when an adequate alternative remedy exists. The ratio decidendi is that statutory appellate forums, once functional, must be exhausted before approaching the High Court under its writ jurisdiction. The Court dismissed the petition but granted the petitioner liberty to file a duly constituted appeal before the learned Tribunal if they so advised.
Key Issues
1. Whether an efficacious alternative remedy is available to the petitioner before the Goods and Services Tax Appellate Tribunal (GSTAT), Chhattisgarh Bench, rendering the writ petition maintainable before the High Court? The petitioner, M/s Rishi Kumar @ Sons (HUF), approached the High Court directly. The State contended that members of the GSTAT, Chhattisgarh Bench, have been notified and e-filing has commenced, thus providing an efficacious alternative remedy. The petitioner's argument is not explicitly recorded, but their action of filing a writ petition implies a belief that direct recourse to the High Court was warranted, possibly due to urgency or a perceived lack of effective remedy at the tribunal level prior to its notification.
AI-generated summary — verify with the full judgment below
1
2026:CGHC:14234
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 32 of 2026 M/s Rishi Kumar @ Sons (Huf) Having Bearing Gstin 22aaghr5969h1zt, Pan Aaghr5969h,through Its Karta/authorized Representative Mr. Ravi Agrawal, Son Of Ratan Kumar Agrawal, Aged 41 Years, Address A-1, C.G. Elite, 3rd Floor, Main Road Pandri, Raipur, Chhattisgarh- 492004
... Petitioner(s) versus
State Of Chhattisgarh Through Secretary,department Of Commercial Tax (Gst), Mantralaya, Mahanadi Bhawan, Naya Raipur
Chhattisgarh
The Joint Commissioner Of State Tax (Appellate Authority), Raipur Division-1
Chhattisgarh
The Assistant Commissioner Of State Tax Raipur Circle-7, Raipur Division-2, Chhattisgarh
... Respondent(s) For Petitioner : Mr. Amit Agrawal, Advocate appearing though video-conferencing For State : Mr. Anuradha Jain, Dy. G.A. Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 25.3.2026 1) At the very outset, learned State submits that members of Goods and Service Tax Appellate Tribunal (GSTAT), Chhattisgarh Bench have been notified and e-filing has alread
The judgment continues below.
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