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IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR
Sanjay K. Agrawal, Radhakishan Agrawal, JJ
State of Chhattisgarh Through Secretary, Department Of Revenue, Mahanadi Bhawan, Capital Complex, New Raipur – Appellant
Versus
M/s Prakriti Industries Through Proprietor Prasoon Kumar – Respondent
| Table of Content |
|---|
| 1. common issues of law and facts across appeals. (Para 1 , 2) |
| 2. assessment of defects in c-forms and experience of procedural fairness. (Para 3 , 4) |
| 3. debate about the implications of typographical errors in c-forms. (Para 5 , 6) |
| 4. affirmation of dismissal based on minor defects in c-forms. (Para 10) |
12.09.2025 Sanjay K. Agrawal, J
1. Regard being had to the similitude of the questions of facts and law involved and being arising out of a common impugned order dated 02.02.2018, on the joint request of learned counsel for the parties, all these appeals are clubbed together, heard together and being disposed of by this common order. However, for the sake of clarity, the facts are taken from WA-79-2021 as lead case.
2. These batch of writ appeals are directed against a common impugned order dated 02.02.2018, passed in WPT-25-2016, WPT-26- 2016 & WPT-27-2016 by the learned Single Bench of this Court, by which, the writ petitions filed by the respondent herein has been allowed and order dt. 12.08.2013, passed by the Commercial Tax Officer, affirmed vide order dt. 30.08.2014, passed by the Divisional Deputy Commissioner (revisional authority), both have been set aside.
3. Th
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