1 2026:CGHC:11635 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 182 of 2025 * - Sanjay Kumar Gupta S/o B D Gupta Aged About 46 Years Proprietor M/s Gupta And Company R/o Gupta And Company Main Road Dalli Rajhara Balod Chhattisgarh Email Sanboxe@Gmail.Com Mobile 9406409579 ... Petitioner Versus 1 - State Of Chhattisgarh Through Chief Secretary Mantraley Mahanadi Bhawan Atal Nagar Nawa Raipur, Raipur Chhattisgarh 492002 Email Amitabhjain@Gov.In Mobile 9826146416 2 - Joint Commissioner State Tax Durg 1 Office Of State Tax Circle Durg-1 Malviye Nagar Chowk Durg Chhattisgarh Email Jcgstdurg@Gmail. Com Mobile 9826143408 3 - Assistant Commissioner State Tax Durg 1 Office Of State Tax Circle Durg - 1 Malviye Nagar Chowk Durg Chhattisgarh Email Ctocir01durg@Gmail.Com 4 - Dhananjay Kumar Tiwari State Tax Officer Durg-1 Office Of State Tax circle Durg 1 Malviye Nagar Chowk Durg Chhattisgarh Email Ctocir01durg@Gmail.Com ... Respondents For Petitioner in Person : Mr. Sanjay Kumar Gupta For Respondents/State : Ms. Anuradha Jain, Deputy Government Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 11/03/2026 1. The petitioner has filed this petition seeking the following relief(s):- “10.1 That, Hon’ble court may set aside order of cancellation of registration of petitioner dated 19.08.2025 and penalty imposed for late filing with ex-parte demand note issued on date 04.09.2025 by respondents. 10.2 That, Hon’ble court may direct State to pay compensation to petitioner for barring petitioner from doing business from 13,.08.2022. 10.3 That this Hon’ble Court may kindly issue direction, or may kindly be pleased to grant any other ancillary relief by issuing any other suitable writ, direction or order, deems fit in Digitally signed by RAMESH KUMAR VATTI Date: 2026.03.12 16:26:23 +0530 2 the facts and circumstances of the case including cost of petition.” 2. Ms. Anuradha Jain, learned Deputy Government Advocate appearing for the State would submit that the petitioner has challenged the order of cancellation of GST registration of his firm dated 19.08.2025 passed by the Assistant Commissioner of State Tax, Durg-1/respondent No. 3, which is appealable one according to the provisions of Section 107 of GST Act and at the same time, an application for revocation of suspension of GST can be moved according to provisions of Section 30 of the GST Act, therefore, this petition is not maintainable. 3. At this stage, Mr. 3. At this stage, Mr. Sanjay Kumar Gupta, petitioner in person, seeks permission of this Court to withdraw this petition with liberty to prefer duly constituted appeal before the Appellate Authority under the GST Act. 4. The prayer made by Mr. Sanjay Kumar Gupta, petitioner in person, is accepted and resultantly, this petition is dismissed as withdrawn, however, if the petitioner prefers an appeal within period of 07 days from today, the Appellate Authority shall decide it in objective manner strictly in accordance with law within further period of 30 days. The Appellate Authority shall provide sufficient opportunity of hearing to the petitioner. The petitioner would be at liberty to take recourse to law claiming therein damages to the business, if advised. Sd/- (Rakesh Mohan Pandey) Judge vatti