1 2026:CGHC:19011 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 79 of 2025  Prasidhnarayan Singh S/o Shri Parsuram Singh Aged About 60 Years R/o Kailash Nagar, Near Sun Marriage Palace East Gate, Kurud, Ward No. 16, I.E., Bhilai, Distt.- Durg (C.G.) Proprietor Of The Business Styled As Sona Traders And Engineering Works, 215-B, L.I.A., Bhilai (C.G.) Gstin - 22dcepsi720qize ... Petitioner(s) versus 1. The Deputy Commissioner Of Central Goods And Service Tax And Central Excise Bhilai, Division-1, Hudco, Bhilai, Distt.- Durg (C.G.) 2. The State Of Chhattisgarh Through Its Principal Secretary, Finance And Planning (Commercial Tax Department) Mantralaya, Mahanadi Bhawan, Atal Nagar, Naya Raipur (C.G.) 3. The Commissioner Of State Tax Gst Bhavan Sector- 19, North Block, Atal Nagar, Naya Raipur (C.G.) ... Respondent(s) For Petitioner : None, in two rounds For Respondent No. 1 : Mr. Maneesh Sharma, Advocate For State/ Respondent No. 2 and 3 : Mr. Keshav Gupta, G.A. Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 24.4.2026 1) By way of this petition, petitioner has sought following reliefs:- a) Issue a writ of mandamus, certiori or any other appropriate writ, order or direction Digitally signed by AJINKYA PANSARE Date: 2026.04.25 10:35:29 +0530 2 seeking to quash the 7. intimation dated e.mail impugned 13.01.2025(ANNEXURE-P/1) and unblock the Input Tax Credit in Electronic Credit Ledger on the GST portal and permit the petitioner to file his GST returns & pay taxes. b) Pending hearing and final disposal of this petition, direct the respondent to allow petitioner to raise E-way bills so that business may continue; c) Pending hearing and final disposal of this petition direct the respondent to allow filing of GSTR-1 and GSTR-3B for the period August, 2024 and subsequent returns without payment of negative ITC due to blocking of ITC by the respondents; d) Direct the respondent not to recover interest and penalty due to late filing of GSTR-3B return for the period August, 2024 and subsequent returns due to the reason of blockage of ITC by respondent. e) Pass any other order(s) as this Hon'ble Court may deem fit and more appropriate in order to grant interim relief to the petitioner; f) Any other and further relief deemed just and proper be granted in the interest of justice. 2) Mr. Maneesh Sharma, learned counsel for respondent No. 1 submits that ITC Account of petitioner has been unblocked and same is evident from document Annexure R/2. 3) Taking into consideration the submission made by Mr. Sharma, it appears that grievance of petitioner has been redressed. 4) Accordingly, this petition stands disposed. Sd/- (Rakesh Mohan Pandey) JUDGE A j i n k y a