1 2025:CGHC:55461 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 169 of 2025 M/s Fenny Enterprises (A Proprietorship Firm With Gstin- 22aotpg4040d1zd), Principal Place Of Business At - 1, Rani Talab, Chipli, Rajnandgaon, District Rajnandgaon (C.G.) Pin - 491441 Through Its Proprietor - Lalubhai Babubhai Goyani, S/o Babubhai Goyani, Aged Around 39 Years, R/o 296, Mahavir Society, Nana Warcha, Simada, District - Surat (Gujarat) ... Petitioner versus 1 - State Of Chhattisgarh Through The Secretary, Department Of State Tax (Gst), North Block, Sector-19, Atal Nagar, Naya Raipur, Raipur, Commercial Tax, Raipur (C.G.) 2 - Commissioner State Tax Of Chhattisgarh (Gst), North Block, Sector-19, Atal Nagar, Naya Raipur, Raipur, Commercial Tax, Raipur (C.G.) 3 - The Assistant Commissioner Chhattisgarh State Tax, Rajnandgaon Circle, District Rajnandgaon (C.G.) 4 - Deputy Commissioner B.I.U., Sales Tax, Durg Division, District Durg (C.G.) ... Respondents {Cause title, as taken from Case Information System} For Petitioner : Mr. Hari Agrawal, Advocate. For Respondent(s) : Ms. Anuradha Jain, Panel Lawyer. 2 (Hon’ble Mr. Justice Naresh Kumar Chandravanshi) Order on Board 13/11/2025 1. Instant writ petition under Article 226 of Constitution of India has been preferred by the petitioner seeking following reliefs :- “(i) A writ and /or an order in the nature of appropriate writ to issue directing the Respondent authorities for issuance of direction to decide the application / representation dated 06.08.2025 (Annexure P-5) and subsequent applications (Annexure P-8 & P-9) filed by the petitioner praying for the release of the seized goods, within a time bound manner,as directed by this Hon’ble Court. (ii) A writ and / or an order in the nature of appropriate writ to issue directing the respondent authorities to provide the Lab examination /Chemical analysis report of the seized goods so as to enable the petitioner to file his proper and effective reply, thereby ensuring fair adjudicatory process and compliance of fair play & principle of nature justice. (iii) Any other writs and directions that may be deemed fit and just in the facts & circumstances of case.” 2. Learned counsel appearing for the petitioner would submit that base oil was seized from the premises of the petitioner on 23.07.2025 alleging therein that it was a diesel. It is further submitted that despite repeated requests made by the petitioner, neither lab report has been provided to the petitioner nor his four applications for grant of interim custody of seized goods, which were filed on 6.8.2015, 21.8.2005, 26.8.205 and 11.10.2025, respectively, have been decided. He further submits that even after laps of 3 ½ months, copy of lab report has not been provided to the petitioner. 3 3. When specific question was posed to learned counsel for the State in this regard, she sought time to seek instructions, therefore, the case was posted at 2.15 PM and when the case was called out at 2.15 PM, learned counsel for the State informed that lab report has been received to the Department, but she could not apprise the Court when it was received, though she informed that lab report was prepared on 14.08.2025. 4. It is surprising that even after 3 ½ months from collection of sample, copy of lab report has not been provided by the respondent authority to the petitioner and despite repeated application being filed for interim custody of seized goods, the same have not been decided. Such lackluster attitude of respondent-Department is highly condemnable. 5. Having considered aforesaid facts, respondent / appropriate authority is directed to decide the applications filed by the petitioner for interim custody of seized goods within one week from the date of submission of copy of this order before respondents/competent authority in accordance with law / applicable Rules of Chhattisgarh Goods & Service Tax Act, 2017. It is further observed that the petitioner shall also cooperate with the respondents authorities in concerned proceedings. 6. It is made clear that State shall supply photo copy of lab report dated 14.08.2025 to counsel for the petitioner during course of the day. 7. With the aforesaid observations & directions, the writ petition stands disposed of. Sd/- (Naresh Kumar Chandravanshi) Judge amit AMIT KUMAR DUBEY Digitally signed by AMIT KUMAR DUBEY Date: 2025.11.20 11:35:10 +0530 4