1 CGHC010248792026 2026:CGHC:34488 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 124 of 2026  Sanjay Kumar Gupta S/o- B. D. Gupta, Aged About 47 Years Proprietor, M/s Gupta And Company, Main Road, Dalli Rajhara, District- Balod, Chhattisgarh, G S T I N-22 A H G P G 8104 L I Z J ... Petitioner(s) versus 1. State Of Chhattisgarh Through The Secretary, Department Of Commercial Taxes, Mahanadi Bhawan, Nava Raipur, Atal Nagar, Chhattisgarh. 2. Joint Commissioner (Appellate Authority) State Tax, Durg Division, Malviya Nagar Chowk Durg Chhattisgarh 3. Assistant Commissioner, State Tax, Circle-1, Durg. Malviya Nagar Chowk Durg Chhattisgarh 4. State Tax Officer, Circle 1 Durg, Malviya Nagar Chowk Durg Chhattisgarh. ... Respondent(s) For Petitioner : Mr. Sanjay Kumar Gupta, petitioner-in-person For Respondents : Mr. Ajay Kumrani, P.L. Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 6.8.2026 1) Mr. Sanjay Kumar Gupta, petitioner-in-person submits that he is proprietor of M/s Gupta and Company, a registered Micro Enterprise under the MSMED Act, 2006 and he holds GST registration which was suspended on 1.8.2022 and 7.7.2025 and 2 subsequently, it was canceled on 19.8.2025 by Assistant Commissioner, State Tax, Circle-1, Durg. He further submits that said order was assailed in WPT No. 182 of 2025 which was withdrawn with liberty to prefer appeal before the appellate authority and the appellate authority restored the cancellation of registration subject to fulfilling the condition mentioned in second proviso to Rule 23 of CGST Rules, 2017 within 30 days. He also submits that when he approached the respondent authorities to file pending tax returns but since he had no control over the portal, the returns could not be submitted and his registration was again canceled by the authority concerned vide order dated 28.4.2026 on the ground that he could not file the pending returns within 30 days. He prays that petitioner may be permitted to file the pending returns and at the same time, direction may be issued to respondent No. 3 to restore the GST registration. 2) On the other hand, Mr. Ajay Kumrani, P.L. submits that there is efficacious alternative remedy available to the petitioner to prefer appeal before the appellate authority therefore this petition is not maintainable and liable to be dismissed. 3) Heard. 4) Admittedly, the appeal preferred by the petitioner was allowed by the appellate authority and GST registration was restored subject to filing the pending returns within period of 30 days However, as the portal was not open, petitioner could not submit the pending 3 returns and subsequently, his GST registration was canceled. In my opinion, as the appeal was allowed by the appellate authority, the competent authority should have opened the portal for the petitioner to submit the pending returns but no such opportunity was afforded to the petitioner and his registration was canceled. 5) Accordingly, the order dated 12.5.2026 passed by the Joint Commissioner (Appeal), State Tax in Appeal No. 266/ 2026/GST/ Appeal and the order dated 28.4.2026 whereby GST registration was canceled are hereby quashed. 6) Competent authority is directed to open the portal after informing the petitioner and permit the him to submit pending returns within seven days and the GST registration shall be restored after submission of returns. 7) In result, this petition is allowed. Sd/- (Rakesh Mohan Pandey) JUDGE A j i n k y a Digitally signed by AJINKYA PANSARE Date: 2026.08.07 14:27:14 +0530