1 2025:CGHC:60199 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 203 of 2023 1 - M/s Bajaj Enterprises (A Partnership Firm) Having Its Office At 407, 4th Floor Wall Fort Ozone, Fafadih Chowk, Raipur (C.G.) Through Its Partner Namely Bharat Bajaj, Son Of Ishwar Das Bajaj, Aged Around 37 Years, Resident Of Near Raman Mandir , Fafadih, Raipur, District - Raipur (C.G.) ... Petitioner versus 1 - State Of Chhattisgarh Through The Secretary, Department Of Chhattisgarh State Tax (GST), North Block, Sector-19, Atal Nagar, Naya Raipur, Raipur, Commercial Tax, Raipur (C.G.) 2 - The Assistant Commissioner Chhattisgarh State Tax, Surguja, Circle, Ambikapur, (C.G.) 3 - The Station House Officer Police Station - Chandura, District - Surajpur (C.G.) ... Respondent (Cause title as taken from Case Information System) For Petitioner : Mr. Hari Agrawal, Advocate For State/Respondents : Mr. Dilman Rati Minj, Govt. Advocate and Mrs. Prabha Sharma, Panel Lawyer. Hon'ble Shri Justice Naresh Kumar Chandravanshi Order on Board 11/12/2025 1. With the consent of both the parties, the matter is heard finally. 2. This petition has been preferred by petitioner under Article 226 of the Constitution of India seeking following reliefs:- RUKHSAR BANO Digitally signed by RUKHSAR BANO Date: 2025.12.16 10:38:42 +0530 2 “a. A writ and/or an order in the nature of appropriate writ calling the entire records of the case pertaining to the case of the petitioner. b. A writ and/or an order in the nature of appropriate writ do issue setting aside the impugned order the order of Demand of Tax & Penalty (undated) (ANNEXURE P-1) passed by the Respondent No. 2, and all actions/orders related & consequential thereto, in the facts and circumstances of the case. c. Cost of the proceedings. d. Any other relief in the discretion of this Hon'ble Court.” 3. Learned counsel for the petitioner submits that the impugned undated order (Annexure -P/1) has been passed by the respondent No.2 under the repealed provision of Section 129(1)(a) of the Central Goods and Services Tax Act, 2017 (henceforth referred to as ‘CGST Act’), whereas aforesaid provision was repealed by insertion of new provision w.e.f. 01.01.2022, thus since, the impugned order is undated order on the basis of repealed provision of Section 129(1)(a) of the CGST Act, therefore, the impugned order (Annexure -P/1) is completely illegal. 4. In reply, learned counsel appearing for State/respondents referring to its reply submits that the impugned order (Annexure -P/1) was passed on 13.10.2022 under the old provision of Section 129(1)(a) of the CGST Act, hence, he prays that impugned order may be quashed granting liberty to the respondents to pass fresh order after issuing fresh show cause notice to the petitioner. 5. Having considered the contention made by learned counsel for both the parties along with their pleadings, since the impugned undated order (Annexure -P/1) has been passed under the repealed provision 3 of Section 129(1)(a) of the CGST Act, as also issuing notice under the repealed provision, therefore, the impugned order suffers from illegality since its inception, hence, without discussing merits of the case, this petition is allowed. 6. Accordingly, the impugned undated order (Anneuxre -P/1) is set- aside /quashed granting liberty to the respondents to issue fresh show cause notice and pass appropriate order in accordance with law after providing due opportunity of hearing to the petitioner. 7. The bank guarantee submitted by the petitioner shall continue till passing final order by the respondent authorities. It is further observed that final adjudication of the issue be done at the earliest preferably within a period of 90 days from the date of receipt/submission of copy of this order. 8. Accordingly, this writ petition stands disposed of. 9. Pending interlocutory application(s), if any, also stands disposed of. No order as to cost(s). Sd/- (Naresh Kumar Chandravanshi) Judge Rukhsar