M/S Maa Samaleshwari Ispat vs. Union Of INDIA
Facts
The petitioner, M/s Maa Samaleshwari Ispat, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents included the Union of India, the State of Chhattisgarh, and various GST authorities. The subject matter of the writ petition concerned 'tax'. During the proceedings, learned counsel for respondents No. 3 to 5 raised an objection regarding the maintainability of the writ petition, stating it was erroneously filed as a 'WP (Civil)' instead of a 'WP (Tax)'. In response to this objection, the learned counsel for the petitioner sought permission to withdraw the current writ petition to file a better-constituted petition.
Held
The Court did not decide the substantive issues related to the tax matter. Instead, it addressed the procedural objection raised by the respondents. The Court acknowledged the submission by the learned counsel for respondents No. 3 to 5 that the writ petition was filed incorrectly as a 'WP (Civil)' when it should have been a 'WP (Tax)' due to the subject matter being 'tax'. Following this, the learned counsel for the petitioner sought to withdraw the petition with liberty to file a better-constituted one. The Court accepted this request and dismissed the writ petition as withdrawn, granting the petitioner the liberty to file a fresh petition. No findings were made on the merits of the tax dispute itself.
Key Issues
1. Whether the writ petition, filed as 'WP (Civil)', is maintainable when the subject matter pertains to 'tax' and should have been filed as 'WP (Tax)'? Petitioner's Contention: The petitioner did not argue on the merits of the case. Instead, upon the objection raised by the respondents regarding the filing of the writ petition, the petitioner sought permission to withdraw the petition to file a fresh one with proper constitution. Respondents' Contention: Learned counsel for respondents No. 3 to 5 contended that the writ petition was erroneously filed as 'WP (Civil)' when it should have been filed as 'WP (Tax)', given that the subject matter is 'tax'.
AI-generated summary — verify with the full judgment below
1
2025:CGHC:54718
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 5883 of 2025
M/s Maa Samaleshwari Ispat Through Its Partner Pinku Parida, Aged 25 Years S/o Mahendra Parida, R/o Village - Remed, P.O.- Remed, Sadar, District - Sambalpur, Odisha - 768006, Presently Carrying Business At E-907, East 12, Main Kachna Road, Near Sbi Kachna, Vip Colony, Raipur, Chhattisgarh - 492007
... Petitioners versus
Union of India Through The Secretary, Department of Revenue, Ministry Of Finance, North Block, New Delhi (India)
State Of Chhattisgarh Through The Commissioner, State Goods And Services Tax Department, North Block, Gst Bhawan, Atal Nagar, Naya Raipur, Raipur (Chhattisgarh)
The Principal Chief Commissioner Central Goods And Services Tax, Chhattisgarh And M.P. Zone, Bhopal (M.P.)
The Commissioner Central Goods And Services Tax, Raipur Commissionerate
Shri Aditya Sharma The Superintendent/ Senior Intelligence Officer, Dggi, Raipur
... Respondents For Petitioner : Mr. Devershi Thakur, Advocate For Respondent No.2 : Mr. P. Das, Dy. Advocate Genera. For Respon
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.