1 2025:CGHC:53656 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 150 of 2025 1 - Harsh Wadhwani Proprietor Vijay Laxmi Trade Company Aged About 23 Years, S/o Santosh Wadhwani, R/o Villa No. 194 Sapphire Greens, Vidhansabha Road, Raipur, Chhattisgarh 492001 2 - Santosh Wadhwani S/o Roopchand Wadhwani Aged About 49 Years Authorised Representative Of Vijay Laxmi Trade Company, R/o Village No. 194, Sapphire Greens, Vidhansabha Road, Raipur, Chhattisgarh 495001 ... Petitioners versus 1 - Assistant Commissioner Of State Tax Raipur-8 Office Of The Joint Commissioner, State Tax, Division - 02, Raipur, Chhattisgarh 2 - Deputy Commissioner Of State Tax Division - 02 Raipur, Chhattisgarh Office Of The Joint Commissioner, State Tax, Division - 02, Raipur, Chhattisgarh 3 - Joint Commissioner State Tax, Divison - 02, Raipur, Chhattisgarh Office Of The Joint Commissioner, State Tax, Division - 02, Raipur, Chhattisgarh 4 - State Of Chhattisgarh Through Secretary Commercial Tax - G S T Department, Mantralaya, Mahanadi Bhavan, Atal Nagar, Nawa Raipur, District - Raipur Chhattisgarh 5 - Commissioner Of Commercial Tax G S T Department Office Of The Commissioner Of Commercial Tax - G S T Department, North Block, Sector- 19, Atal Nagar, Nawa Raipur District - Raipur Chhattisgarh ... Respondents 2 {Cause title, as taken from Case Information System} For Petitioner : Mr. Siddarth Dubey, Advocate. For Respondents /State : Ms. Anuradha Jain, Panel Lawyer Hon'ble Mr. Justice Naresh Kumar Chandravanshi Order on Board 03.11.2025 1. Instant writ petition under Article 266/227 of Constitution of India has been preferred by the petitioner seeking following reliefs :- “10.1 Quashing / setting-aside Annexure “P/1” 10.2 Grant any other relief (s) and / or pass any such order (s) that this Hon’ble Court may deem fit in facts and circumstances of the case.” 2. At the outset, learned counsel appearing for the petitioner would submit that respondent No. 1 – Assistant Commissioner of State Tax has issued show cause notice for cancellation of registration alleging non- compliance of Rule 21 (a) & 21 (b) of Goods & Service Tax Rules, 2017. He further submits that without supplying any documents, aforesaid notice was issued by the respondents, but after filing instant petition, respondents have supplied documents with respect to Rule 21 (a), as has been mentioned in the notice (Annexure P-1), but no specific invoices, bills have been pointed out or supplied, which pertain to non-supply of goods. He further submits that he is ready to file fresh objection pertaining to notice (Annexure P-1), hence, this petition may be disposed of directing respondents to decide all the objections raised by the petitioner in accordance with law / Rules within a specific time frame. 3 3. In reply, learned counsel for respondents/State would submit that the petitioner has filed GST return, to which he has mentioned details of invoices and bills issued by petitioner-Firm, but on inspection, it was found that petitioner did not conduct any business in the declared place of business and also no documents were found in the declared place of business of petitioner-Firm. She, however, submits that in the eventuality of filing such fresh objection, the same shall be decided by the respondents authority in accordance with law. Hence, this petition may be disposed of by allowing prayer made by counsel for the petitioner. 4. Having considered aforesaid contention of learned counsel for both the parties, this petition stands disposed of granting liberty to the petitioner to file fresh objection within a period of three days from today before respondent No. 1 and, in turn, the same, as also show-cause notice dated 09.10.2025 (Annexure P-1) shall be considered & decided by the respondent No. 1 within a further period of three weeks by considering all the objections raised by the petitioner in accordance with law / Rules. 5. 5. With the aforesaid observations & directions, this petition stands disposed of. Sd/- (Naresh Kumar Chandravanshi) amit Judge AMIT KUMAR DUBEY Digitally signed by AMIT KUMAR DUBEY Date: 2025.11.06 10:51:17 +0530 4