State Of Chhattisgarh vs. Abis Exports INDIA Private LTD.
Facts
The State of Chhattisgarh, through its Chief Secretary and Director of Industries, filed an application for extension of time (MCC No. 636 of 2026). This application stemmed from an order dated April 13, 2026, passed in WPT No. 196 of 2025. In that prior order, the respondent authorities were directed to reconsider the representations made by Abis Exports India Private Ltd. (the non-applicant/petitioner) within 60 days, in light of Section 174(2)(c) of the CGST Act and the Supreme Court's decision in Hero Motocorp Limited. The State sought an extension, arguing that the 60-day period was insufficient for the authorities to decide the representations.
Held
The Court granted the application for extension of time. It held that further time was required for the respondent authorities to comply with the order dated 13.04.2026 passed in WPT No.196 of 2025. The Court reasoned that the submissions made by the applicant (State) and the reasons assigned in the application warranted an extension. Accordingly, an additional 90 days' time was granted to the respondent authorities to decide the representations of the petitioner. The MCC was disposed of with these directions.
Key Issues
1. Whether the Court should grant an extension of time to the respondent authorities to decide the representations of the petitioner, as per the order dated 13.04.2026 in WPT No.196 of 2025, and if so, for what duration? Petitioner's Argument (State): The applicant (State) contended that the 60-day period granted by the order dated 13.04.2026 was insufficient for the respondent authorities to decide the representations made by the petitioner. They prayed for an extension of time to comply with the order. Non-applicant's Argument (Abis Exports India Private Ltd.): The non-applicant opposed the application for extension. They argued that a bi-party order was passed, granting 60 days to decide pending representations, and that the applicants had not provided sufficient reasons for seeking an extension.
Sections Cited
Section 174(2)(c)
AI-generated summary — verify with the full judgment below
CGHC010260312026
2026:CGHC:29552
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 636 of 2026 1 - State Of Chhattisgarh Through Its Chief Secretary Government Of C.G., Mantralaya, Mahanadi Bhawan, Atal Nagar, Nawa Raipur District Raipur (C.G.) 2 - Director Directorate Of Industries, Udyog Bhawan Ring Road No. 01 Telibandha, Raipur (C.G.)
... Applicant versus 1 - Abis Exports India Private Ltd. A Company Incorporated Under Indian Company Act 1956 Having Its Registered Office At Ib Corporate House, Village - Indamara, Post - Pendri, District Rajnandgaon (C.G.), Through Its Director, Mr. Anjum Alvi S/o Late Dr. Iqbal Alvi, Aged About 60 Years, R/o Ward No. 19, Anupam Nagar, Rajnandgaon, P.S. Basant, Post Rajnandgaon (C.G.)
... Non-applicant For Applicants/State Mr. Anil S. Pandey, G.A. For Non-applicant Ms. Sakshi Chhabda, Advocate holding the brief of Mr. Malay Shrivastava, Advocate
Hon’ble Shri Justice Rakesh Mohan Pandey Judgment On Board 14.07.2026
This application has been moved for extension of time.
It is submitted that vide order dated 1
The judgment continues below.
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