1 2026:CGHC:16199 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 121 of 2022 * - Himanshu Agro Industries Tatibandh Chowk, Tatibandh, Raipur Chhattisgarh, Through Its Proprietor Mr. Himanshu Chandrakar Aged About 30 Years, S/o Shri Rajesh Chandrakar, R/o MIG- 192, MPHB Colony, Tatibandh, Raipur, District : Raipur, Chhattisgarh --- Petitioners Versus * - Assistant Commissioner State Goods And Services Tax, Circle-9, Division- II, Raipur, District : Raipur, Chhattisgarh --- Respondent And WPT No. 123 of 2022 * - Himanshu Agro Industries Tatibandh Chowk, Tatibandh, Raipur, Chhattisgarh, Through Its Proprietor Mr. Himanshu Chandrakar Aged About 30 Years S/o. Shri Rajesh Chandrakar, R/o MIG-192, MPHB Colony, Tatibandh, Raipur Chhattisgarh. ---Petitioner Versus * - Assistant Commissioner State Goods And Services Tax, Circle -9, Division-II, Raipur, Chhattisgarh. --- Respondent For Petitioner(s) : None appeared, even in two rounds For Respondent(s)/State : Ms. Anuradha Jain, Dy. Govt. Adv. Digitally signed by RAMESH KUMAR VATTI Date: 2026.04.09 11:21:00 +0530 2 Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 08/04/2026 1. The petitioner(s) has filed these petitions seeking the following relief(s):- WPT No. 121 of 2022 : 10.a) To issue writ of or in the nature of a mandamus or any other appropriate writ, order or direction holding the Form GST DRC 07 in Annexure P/3 issued to the petitioner as without authority of law & bad in law and/ or in violation of fundamental rights and/ or in violation of principles of natural justice and the Hon’ble court may be pleased to quash the same. 10.b) To issue order/s, direction/s, writ/s or any other relief/s as this Hon’ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice. 10.c) To Direct the respondents to comply with the provisions of GST Act and upload notices and orders only on the GSTN Portal as mandated under the law. 10.d) To award costs of and incidental to this application be paid by the respondent. & WPT No. 123 of 2022: 10.a) To issue writ of or in the nature of a mandamus or any other appropriate writ, order or direction holding the Form GST DRC 07 in Annexure P/3 and order thereof in Annexure P/4 issued to the petitioner as without authority of law & bad in law and/ or in violation of fundamental rights and/ or in violation of principles of natural justice and the Hon’ble court may be pleased to quash the same. 10.b) To issue order/s, direction/s, writ/s or any other relief/s as this Hon’ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice. 10.c) To Direct the respondents to comply with the provisions of GST Act and upload notices and orders only on the GSTN Portal as mandated under the law. 10.d) To award costs of and incidental to this application be paid by the respondent. 2. In first round, no one appeared on behalf of the petitioner(s), in both 3 the matters. In second round, Mr. Gajendra Prakash Sahu, Advocate appears on behalf of the petitioner(s) and submits that Senior Counsel from Supreme Court would make submission in both the matters. Even he is not having brief and he is not aware of the facts of the present case. 3. As there is no actual representation, both the writ petitions are dismissed. Sd/- (Rakesh Mohan Pandey) Judge vatti