1 2025:CGHC:14759-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 3 of 2023 1 - Nav Durga Fuel Private Limited, Gharghora Road, Village - Sarai Pali District - Raigarh, Chhattisgarh Through Sh. Sandeep Agrawal, S/o Late Sh. Hari Kishan Agrawal, Aged About 56 Years, R/o Village And P.O. Saraipali, Gharghora Road, District Raigarh Chhattisgarh. ... Petitioner(s) versus 1 - Deputy Commissioner, CGST And Central Excise, Raigarh Hotel Sagarika International, Dhimrapur Chowk, Kotra Road Bypass, Raigarh Chhattisgarh. 2 - Assistant Commissioner, CGST And CX Raigarh Hotel Sagarika International, Dhimrapur Chowk, Kotra Road Bypass, Raigarh Chhattisgarh. 3 - Superintendent, CGST, Range III, Raigarh, Hotel Sagarika International, Dhimrapur Chowk, Kotra Road Bypass, Raigarh Chhattisgarh. 4 - Union of India Through Secretary, Ministry of Finance (Department Of Revenue), 128-A/ North Block, New Delhi ... Respondent(s) For Petitioner : Shri Mayank Goyal on behalf of Shri Bhishm Ahluwalia, Advocate. For Respondent No.4 : Shri Ramakant Mishra, Dy. Solicitor General Digitally signed by INDRAJEET SAHU Date: 2025.03.27 18:02:18 +0530 2 Hon'ble Shri Justice Ramesh Sinha, CJ Hon’ble Shri Justice Ravindra Kumar Agrawal, J Order on Board 27.03.2025 Per, Ramesh Sinha, CJ. 1 The petitioner has filed this petition seeking following reliefs: “I. It is prayed that this Hon'ble Court may kindly be pleased to issue a Writ holding and declaring the Rule 88B(i) is ultra-vires the provisions of CGST/SGST Act, 2017; II. It is prayed that this Hon'ble Court may kindly be pleased to issue a Writ holding that Rule 88B(i) should be read down to have only prospective effect and cannot have any retrospective applicability; III. It is prayed that this Hon'ble Court may kindly be pleased to issue a Writ in the nature of Certiorari and/or any other appropriate writ quashing Clause 7 of Notification No. 14/2022- CT dated 5.7.2022. IV. It is prayed that this Hon'ble Court may kindly be pleased to issue a Writ in nature of Certiorari and/or any other appropriate writ quashing and setting aside letters dated 24.11.2021, 25.3.2022 and 2.12.2022, proposing recovery proceedings under Section 79, by declaring the same to be illegal and in-operative in law. V. Declare the demand of interest confirmed, without granting available relaxations, in aforesaid letters as illegal. VI. It is prayed that this Hon'ble Court may kindly be pleased to issue a Writ in nature of Certiorari and/or any other appropriate writ declaring the proceedings of demand of interest commenced under Section 79 without appropriate proceedings under Section 73 as illegal and void ab initio. VII. This Hon'ble High Court may kindly be pleased to issue Writ in the nature of mandamus and/or any appropriate writ directing 3 Respondent No. 1 to follow appropriate process in law to initiate demand before proceeding with recovery under Section 79; and VIII. Any other relief/reliefs which this Hon'ble Court may think fit and proper in the facts and circumstances of the case, with cost of the petition may also please be granted to the petitioners.” 2 Learned counsel for the petitioner states that the present petition be dismissed as withdrawn with liberty to the petitioner to take recourse for further action taken by the respondents, if so advised. 3 Accordingly, the present petition is dismissed as withdrawn with the aforesaid liberty. Sd/- Sd/- (Ravindra Kumar Agrawal) (Ramesh Sinha) Judge Chief Justice inder