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MAHENDRA SPONGE AND POWER LIMITED vs. ASSISTANT COMMISSIONER STATE TAX
(Chhattisgarh High Court)

Hon'ble Judges:

ARUP KUMAR GOSWAMI
ARVIND SINGH CHANDEL
Pet. Counsel
Bhishma Ahluwalia
Res. Counsel
Astha Shukla

Petitioner / Applicant

MAHENDRA SPONGE AND POWER LIMITED
Respondent ASSISTANT COMMISSIONER STATE TAX
Court Chhattisgarh High Court
State

Chhatisgarh

Date Jan 9, 2023
Order No.

WA No. 267 of 2022

Citation

2023(1) TAXREPLY 6845
Original Order
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ORDER

Order on Board Per Arup Kumar Goswami, Chief Justice Heard Mr. Bhishma Ahluwalia, learned counsel for the appellant. Also heard Ms. Astha Shukla, learned Government Advocate, appearing for the respondent. 2. This appeal is preferred against an order dated 04.05.2022 passed by the learned Single Judge in WPT No. 67 of 2022, declining to entertain the writ petition on the ground that petitioner may avail alternative remedy as available under Section 107 of the Chhattisgarh Goods and Services Tax Act, 2017 (for short, ‘the Act of 2017’), as there is no exceptional circumstance to invoke the discretionary jurisdiction under Article 226 of the Constitution of India. 3. The learned Single Judge at paragraphs 5 and 6 had observed as follows : “5. Undisputedly, upon scrutiny, notice under Section 61, notice in FORM GST ASMT-10 was issued to the petitioner on 11.08.2021 followed by show-cause notice under Section 73 of CGST/ SGST Act and the responde....

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