Amit Kumar Khatri vs. The State Of Chhattisgarh
Held
The Court allowed the MCC application. The order dated August 13, 2026, passed in WPT No. 275 of 2022, was modified. The writ petition was disposed of with liberty granted to the petitioner to prefer an appeal before the GST Appellate Tribunal within 30 days from the date of the order. The petitioner was also permitted to file an application for stay along with the appeal. The interim relief that was previously granted by the Court was directed to continue for a further period of 30 days. This modified order was to form part of the original order dated August 13, 2026.
Facts
The applicant, Amit Kumar Khatri, proprietor of M/s Satyam The Cake Shop, filed a writ petition (WPT No. 275 of 2022) before the High Court. The writ petition was dismissed as withdrawn on August 13, 2026. The applicant then filed a Miscellaneous Civil Case (MCC No. 946 of 2026) seeking modification or recall of the previous order. The applicant's counsel argued that the writ petition was inadvertently dismissed as withdrawn, and the petitioner had actually sought permission to prefer an appeal before the GST Appellate Tribunal, which had become functional. The applicant requested liberty to file an appeal before the Tribunal within 30 days, along with a stay application, and for the interim relief to continue for another 30 days. The respondents did not oppose this submission.
Key Issues
1. Whether the order dated 13.08.2026 passed in WPT No. 275 of 2022, dismissing the writ petition as withdrawn, should be modified or recalled, considering the applicant's submission of inadvertent withdrawal and the subsequent functionality of the GST Appellate Tribunal. Petitioner's arguments: The petitioner contended that the writ petition was dismissed as withdrawn due to a typographical error. The actual prayer was for permission to file an appeal before the GST Appellate Tribunal, which is now operational. The petitioner sought liberty to file the appeal within 30 days, accompanied by a stay application, and for the continuation of interim relief for an additional 30 days. Revenue/State's arguments: The learned counsel for the respondents did not oppose the submissions made by the applicant's counsel.
AI-generated summary — verify with the full judgment below
1
CGHC010348242026
2026:CGHC:43980
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 946 of 2026 1 - Amit Kumar Khatri Son Of Shri Sewak Ram Khatri Aged About 40 Years Proprietor - M/s Satyam The Cake Shop, Gurunanak Nagar, Police Station, Mohan Nagar, Durg, Tehsil And District Durg Chhattisgarh P I N 491001
... Applicant versus 1 - The State Of Chhattisgarh Through Joint Commissioner (Appeal), State Tax, Vanijyakar Bhawan, Durg, District Durg Chhattisgarh 2 - The Assistant Commissioner Of State Tax Durg-4, Vanijyakar Bhawan, Durg, District Durg Chhattisgarh ---- Respondents For Applicant : Mr. Mohit Kumar, Advocate For State : Mr. Kawaljeet Singh Saini, Dy. GA Hon'ble Shri Justice
Rakesh Mohan Pandey
Order on Board 12.10.2026 1) Heard. 2) The applicant has preferred this MCC application seeking modification/recall of the order dated 13.08.2026 passed in WPT No. 275 of 2022, whereby the writ petition was dismissed as withdrawn. 3) Mr. Mohit Kumar, learned counsel appearing for the applicant
-2- would submit that due to an inadvertent typographical error, the writ petition was dismis
The judgment continues below.
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