1 2025:CGHC:56315 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 178 of 2025 Shree Pashupatinath Loha And Steel Traders Private Limited Having Its Place Of Business At 110/40 Ward No. 31, Behind Post Office, Shankar Nagar Raipur, District- Raipur Chhattisgarh 492001 Through Its Director Arun Kumar Chauhan Aged About 48 Years S/o Shri Harishchand Chauhan R/o 856 Anand Nagar, Near Mahamaya Nandir Bhanpuri Birgaon P.O. Birgaon District- Raipur Chhattisgarh - 493221 ... Petitioner versus 1 - State Of Chhattisgarh Through Secretary Commercial Tax-GST Department, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nawa Raipur, District - Raipur (C.G.) 2 - Assistant Commissioner Of State Tax Raipur-7 Office Of The Joint Commissioner Of State Tax Raipur Division-Ii, 3rd Floor, Shri Krishna Glory, Sai Nagar, Devendra Nagar, Raipur, Raipur, Chhattisgarh, 492001. 3 - Commissioner Of Commercial Tax-Gst Department Office Of The Commissioner Of Commercial Tax- Gst Department, North Block, Sector-19, Atal Nagar, Nawa Raipur, District- Raipur (C.G.) ... Respondents For Petitioner : Mr. Siddharth Dubey, Advocate For Respondents/State : Ms. Anuradha Jain, Panel Lawyer (Hon’ble Shri Justice Naresh Kumar Chandravanshi) Order on Board 19.11.2025 1. Heard. 2. Issue notice to the respondents. BINI PRADEEP Digitally signed by BINI PRADEEP Date: 2025.11.21 10:27:54 +0530 2 3. Learned counsel for the State accepts notice on behalf of the respondents/State. 4. With the consent of learned counsel for the parties, the matter is heard finally. 5. Learned counsel for the petitioner submits that earlier show-cause notice dated 16.6.2025 (Annexure-P/1) was issued by the respondents under Rule 21(a) of the Chhattisgarh Goods and Service Tax Act, 2017 (for short ‘the Rules 2017), which was dropped vide Order dated 18.7.2025 (Annexure- P/2) on the basis of report of State Tax Inspector (STI). Subsequently, again show-cause notice dated 21.8.2025 (Annexure-P/3) was issued by the respondents to the petitioner under Rule 21(a) of the Rules 2017 on the same ground. He further submits that in the aforesaid notice, neither date and time was mentioned nor it was mentioned that his registration will be cancelled with retrospective effect. Despite that, vide impugned Order dated 14.10.2025 (Annexure-P/4), GST registration of the petitioner has been cancelled with retrospective effect from 05.9.2024, within two months from the date of first order (annexure-P/2) passed by the respondent authorities. Hence, it is prayed that notice dated 21.8.2025 (Annexure-P/3) and order dated 14.10.2025 (Annexure-P/4) deserve to be quashed. 6. On the other hand, learned counsel for the State, under instruction, submits that there are certain discrepancies in the show-cause notice dated 21.8.2025 (Annexure-P/3) which also affects the order dated 14.10.2025 (Annexure-P/4), hence, the department is ready to recall the notice (Annexure-P/3) as well as the order (Annexure-P/4). Hence, it is prayed that this petition may be disposed of by setting aside aforesaid notice and order i.e. Annexure-P/3 & P/4, granting liberty to the department to proceed afresh in accordance with law. 3 7. I have heard learned counsel for the parties and perused the material available on record. 8. Having considered the contention of learned counsel for the respondents, without going into the merits of the case, this petition is allowed. Impugned notice dated 21.8.2025 (Annexure-P/3) and impugned order dated 14.10.2025 (Annexure-P/4 ) are quashed. However, liberty is left with the respondents/department to move afresh in accordance with law, if it so advised. 9. Accordingly, this petition stands disposed of. Sd/- (Naresh Kumar Chandravanshi) Judge Bini