1 2025:CGHC:53194 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 153 of 2025 1 - M/s. Vandemataram Projects Private Limited Registered Address - 406-B, Super Plaza, Sandesh Press Road, Vastrapur, Ahmedabad, District - Ahmedabad (Gujarat). Pin - 380 054 Through Its Director And The Authrised Signatory - Shri Arvind Limbani, S/o Shri Devshibhai Limbani, Aged About 54 Years, Residing At 16, Paras Status, Near Shreeji Bungalow, Science City Road, Sola, Thaltej, District - Ahmedabad (Gujarat). Pin Code - 380 059 ... Petitioner versus 1 - State Of Chhattisgarh Through Its - Secretary, Department Of Finance, Government Of Chhattisgarh, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nava Raipur, Raipur, District - Raipur (C.G.) Pin Code - 492 002. 2 - The Assistant Commissioner Of State Tax Circle - 3, Civil Lines, Raipur, District - Raipur (C.G.) Pin Code - 492 001. ... Respondent(s) (Cause title taken from Case Information System) For Petitioner : Mr. Hardik P. Modh, Advocate along with Mr. K. Rohan, Advocate For State/Respondent/s : Mr. Dilman Rati Minj, Govt. Advocate Hon'ble Shri Justice Naresh Kumar Chandravanshi RAVI SHANKAR MANDAVI Digitally signed by RAVI SHANKAR MANDAVI Date: 2025.11.03 13:22:50 +0530 2 Order on Board 31/10/2025 1. Heard. 2. The petitioner has filed instant writ petition seeking following relief(s) : “a) Call for the entire records pertaining to the present case and the proceedings relating to the impugned Order dated 17.02.2025 passed for Cancellation of the Petitioner's GST Registration (ANNEXURE P/7) and after going into legality and validity. proprietary thereby to quash and set aside the above; b) Issue a Writ of mandamus, or a Writ in the nature of mandamus, or any other appropriate Writ, Order or direction, directing the Respondents, their servants, agents, representative to revoke the Cancellation of the GST Registration of the Petitioner cancelled vide the impugned Order dated 17.02.2025 (ANNEXURE - P/7) and to restore Petitioner's GST Registration to its original number: c) Issue a Writ of mandamus, or a Writ in the nature of mandamus, or any other appropriate Writ, Order or direction, directing the Respondents, their servants, agents, representative to allow the Petitioner to use the GST registration number granted to the Petitioner for carry on the business to meet with the object as guaranteed by Article 19 (1) (g) of Constitution of India. d) Grant the cost of the Petition to the Petitioner herein. e) Grant any other relief as deemed fit and proper in the facts and circumstances of the case.” 3. Learned counsel for the petitioner would submits that petitioner is a construction company and it carry out business at Raipur right 3 from the year 2017. It has also got the GST Registration from the office of the respondents and paid GST amount in crores for the financial year 2017-18 to 2022-23. He further submits that show cause notice Annexure P/6, dated 05.02.2025 was issued to the petitioner under Rule 21(a) of Chhattisgarh Goods and Services Tax Act, 2017 (henceforth, “Act 2017”) and since reply was not filed by the petitioner, therefore, its GST registration has been cancelled by the respondent authorities vide Annexure P/7 dated 17.02.2025 (Order of Cancellation of Registration). He further submits that the petitioner has filed application Annexure P/8 dated 23.05.2025 for Revocation of Order of Cancellation of Registration (Annexure P/7), but the same has not been decided yet. He further submits that reminder Annexure P/9 dated 26.06.2025 has also been sent by the petitioner to the respondents to decide his application, but the same has also not been decided yet. 4. Learned State counsel appearing for the respondent would submits that the Act, 2017 provides format of application to be filed for Revocation of Order of Cancellation of Registration, but the petitioner has not filed application in proper formate and only filed application i.e. Annexure P/8, which is not in prescribed format i.e Form GST REG-21. He further submits that aforesaid application has been filed belatedly without filing application to condone the delay. He further submits that if the petitioner will file application in the prescribed format i.e. Form GST REG-21 along 4 with application for condonation of delay in filing application, then the respondent authorities will decide the same in accordance with law. 5. Upon this, learned counsel for the petitioner would submits that petitioner is ready to file application for Revocation of Order of Cancellation of Registration in proper format i.e. Form GST REG- 21 along with application for condonation of delay in filing the application, hence, he prayed that this petition may be disposed of, granting liberty to the petitioner to file a fresh application in prescribed format Form GST REG-21 along with application for condonation of delay in filing the application. 6. Learned counsel for the respondent-State has not objected the aforesaid prayer made by the counsel for the petitioner. 7. Since Section 30 read with Rule 23 of Act, 2017 provides provisions for Revocation of Order of Cancellation of Registration, but as the petitioner has not filed application for the said purpose in proper format, therefore, without expressing any opinion on the merits of the case, I feel inclined to dispose of this petition granting liberty to the petitioner to file application in proper format as provided under Rule 23 (1) of Act, 2017, within 15 days from today along with application for condonation of delay in filing original application Annexure P/8 dated 23.05.2025 for Revocation of Order of Cancellation of Registration before the respondent authority, thereafter, the respondent authorities are directed to consider and decide the same in accordance with law, within a 5 further period of 30 days from the date of filing of application by the petitioner in prescribed format. It is made clear that application filed by the petitioner in the prescribed format shall be treated as if it was filed on 23.05.2025, i.e. date of filing of original application Annexure P/8. 8. Accordingly, this petition stands disposed of and interlocutory application(s), if any, shall also stand disposed of. No order as to cost(s). Sd/- (Naresh Kumar Chandravanshi) Judge Ravi Mandavi