1 2025:CGHC:53285 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 135 of 2025 M/s Ajay Traders Through Proprietor Mr. Ajay Singh S/o Suryabhan Singh, Aged 44 Years, R/o 3rd Floor, 334, Progressive Point, Lalpur, Rajendra Prasad Ward, Raipur, District : Raipur, Chhattisgarh ... Petitioner versus 1 - State Of Chhattisgarh Through Secretary Department Of Commercial Tax, Mahanadi Bhawan, Atal Nagar, District : Raipur, Chhattisgarh 2 - Commissioner G S T Department North Block, Sector-19, Atal Nagar, District : Raipur, Chhattisgarh 3 - Assistant Commissioner Of State Tax G S T Department, Raipu-5 Behind Raj Bhawan, Civil Lines, District : Raipur, Chhattisgarh ... Respondents For Petitioner : Mr. Kishore Bhaduri, Sr. Advocate with Mr. Siddharth Shukla and Samriddhi Shukla, Advocate For Respondents/State : Mr. Rahul Tamaskar, Govt. Advocate (Hon’ble Shri Justice Naresh Kumar Chandravanshi) Order on Board 31/10/2025 1. The petitioner has preferred this petition under Article 226 of the Constitution of India, seeking following relief(s):- (i) To Set-Aside and Quash the Order dated 24th March 2025 bearing Reference No.ZA2203250236810 and Order dated 26th May 2025 bearing Reference No.ZA220525038351Y passed by Respondent No.3 in violation of SGST Act and Rules. BINI PRADEEP Digitally signed by BINI PRADEEP Date: 2025.11.03 14:09:02 +0530 2 (ii) Pass any other relief/order or direction, as this Hon’ble Court deems fit and proper looking to the facts and circumstances of the case and in the interest of justice, along with cost. 2. Learned Sr. counsel appearing on behalf of the petitioner submits that impugned Order dated 26.5.2025 (Annexure-P/7) has been passed against the petitioner, whereby its GST registration has been cancelled on the ground that it does not conduct any business from declared place of business/place of business not found. In this regard show-cause notice was also served to the petitioner. Learned Sr. counsel further submits that the petitioner conducts its business from the place and address mentioned in the Registration Certificate (Annexure-P/1), but without providing any document, i.e. verification report or any other document with regard to enquiry made by the respondents, its GST registration has been cancelled with retrospective effect. He would further submit that the petitioner has filed application informing the respondent authorities about change of its address (Annexure- P/2 is its acknowledgment) and that application has been arbitrarily rejected vide Order dated 24.3.2025 (Annexure-P/6). Thus, due opportunity of hearing has not been provided, hence, the petition may be admitted for hearing. 3. Per contra, learned counsel for the State/respondents submits that vide impugned order (Annexure-P/7), GST Registration Certificate issued to the petitioner has been cancelled, as on verification of the place of business mentioned by the petitioner in its Registration Certificate, no business activities were found. He would further submits that petitioner’s application for change of address has also been cancelled, as the spot verification report was negative. Learned counsel further submits that if the petitioner is aggrieved by the impugned orders (Annexure-P/6 & Annexure- 3 P/7), then it can file application for revocation of cancellation of registration under Section 30 of the State GST Act, 2017 read with Rule 23 of the State GST Rules, 2017. The petitioner may also file appeal against the impugned order (Annexure-P/7) under Section 107 of the State GST Act, 2017, but without availing aforesaid remedy, the petitioner has directly filed instant petition before this Court invoking extra ordinary jurisdiction, therefore, the petition is not maintainable. 4. I have heard learned counsel for the parties and perused the material available on record. 5. The petitioner has invoked extra ordinary jurisdiction of this Court under Article 226 of the Constitution of India, without availing alternative remedy available to the petitioner to challenge the impugned orders dated 24th March 2025 (Annexure-P/6) and 26th May 2025 (Annexure-P/7), either by filing application for revocation of cancellation of registration order or by filing appeal against said order, as has been provided in State GST Act and State GST Rules. However, without availing such remedy, the petitioner has filed instant petition. Having considered the aforesaid alternative remedy available to the petitioner, I am not inclined to entertain this petition by invoking extra ordinary jurisdiction of this Court , rather it is observed that the petitioner may file appropriate application/appeal for redressal of its grievance as provided under the State GST Act and State GST Rules. It is further observed that, if such appeal/application is filed by the petitioner, then it be decided by the respondent authorities strictly in accordance with law. 6. Accordingly, this writ petition stands disposed of. Sd/- (Naresh Kumar Chandravanshi) Judge Bini