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ALLIGARE CHEM PRIVATE LIMITED vs. STATE OF CHHATTISGARH & OTHERS
(Chhattisgarh High Court)

Hon'ble Judges:

NARENDRA KUMAR VYAS
Pet. Counsel
Pranjal Agrawal
Res. Counsel
Rahul Tamaskar

Petitioner / Applicant

ALLIGARE CHEM PRIVATE LIMITED
Respondent STATE OF CHHATTISGARH & OTHERS
Court Chhattisgarh High Court
State

Chhatisgarh

Date May 22, 2025
Order No.

WPT No. 76 of 2025

Citation

2025(5) TAXREPLY 13440
Original Order
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ORDER

ORDER ( Hon’ble Shri Justice Narendra Kumar Vyas ) 1. The petitioner has filed this writ petition under Article 226 of the Constitution of India against the order dated 16.08.2024 passed by the learned Competent Officer (Deputy Commissioner State Tax) Raipur, Division No.1 under the CGST Act, 2017 by which certain tax liabilities have been fastened upon the petitioner. 2. Learned counsel for the petitioner would submit that without giving opportunity of hearing, the impugned order has been passed, therefore, it is submitted that this order is void ab initio, as such he prays for admission of the writ petition. He would further submit that where no opportunity of hearing was granted to the petitioner, various High Courts entertained the writ petitions and passed the orders. 3. Per contra learned State counsel opposes the submissions and would submit that the petitioner has remedy of appeal under Section 107 of GST Act, 2017. 4. Heard learned counsel for the ....

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