1 2025:CGHC:29888 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR W.P(T) No.89 of 2025 Smt. Archana Mishra (In Person) (Trade Name Shree Agro Tech) Through Authorized Representative, R.N. Mishra S/o Late R.S. Mishra LIG-636, CGHB Colony, Tatibandh Raipur Chhattisgarh (Old Address - Ramdev Complex Transport Nagar, Ganjpara, Balod Chhattisgarh ... Petitioner versus 1 - The Superintendent Office Of The Superintendent, Central GST And Central Excise Range-1, Division-II, Bhilai, CGST Bhawan, Raipur Naka, HUDCO, Bhiali Chhattisgarh 490009 2 - Assistant/Deputy Commissioner Office Of The Assistant Commissioner, Central GST And Central Excise Division-II, Bhilai, 2nd Floor GST Bhawan, 32 Bunglow, HUDCO, Bhilai Chhattisgarh 490009 3 - Branch Manager Canara Bank, Rakhi Branch, Sector-27, Atal Nagar, Nava Raipur Chhattisgarh ... Respondents Petitioner In Person : Shri RN Mishra. For Respondents No. 1 & 2. : Ms. Shruti Pramar on behalf of Shri AS Kachhwaha, Advocates. For Respondent No.3 : Shri Puranjay Bhatt, Advocate. Digitally signed by SISTLA NEELIMA VISHNU PRIYA Date: 2025.07.03 12:17:52 +0530 2 Hon'ble Shri Justice Deepak Kumar Tiwari Order on Board 02.07.2025. 1. This Petition has been filed for the following reliefs :- (i) That the petitioner respectfully prays to This Hon’ble Court to set aside/modify the impugned ex-parte orders dated 31.08.2023 and 25.12.2023 for the FY 2017-18 of the respondent and to quash/drop the illegal demand of tax, interest and penalty against the aforesaid ex-parte orders. (ii) That the petitioner respectfully prays to this Hon’ble Court to immediate release the freeze/hold the amount of Rs.672000/- of the petitioner which was freeze by the respondent no.3 on the basis of letter dated 08.01.2025 of the respondent no.2 because the petitioner is a small entrepreneur and suffering from the several serious diseases and the petitioner immediate need the said amount for the same. (iii) That the Hon’ble Court may pass such other relief in favour of the petitioner including cost of petition, as this Hon’ble Court deem in the facts and circumstances of the case in the interest of justice. 2. At the outset, Ms. Pramar submits that the Petitioner has challenged two different orders i.e. order dated 25.12.2023 passed by the Superintendent, Central GST & Central Excise and order dated 31.08.2023 passed by the Assistant Commissioner, Central GST & Central Excise. She further submits that the Petitioner is having an efficacious alternative remedy of filing an Appeal but instead of availing the said remedy, they have approached this Court and therefore, the Petition is not liable to be entertained. 3 3. At this juncture, authorized representative of the Petitioner, who is present in person before this Court today submits that this Petition may be disposed of reserving the liberty in favour of the Petitioner to avail the aforesaid remedy. 4. In view of above, this Petition stands disposed of reserving the liberty in favour of the Petitioner to file an Appeal within a period of 30 days from the date of passing of this order in accordance with law. 5. It is made clear that if such an Appeal is filed before the concerned authority within the time stipulated by this Court, the said Court would not insist upon the limitation while deciding the same and shall proceed to decide it on its own merits in accordance with law. Sd/- (Deepak Kumar Tiwari) JUDGE Priya