NIRMALA RAO

2026:CGHC:4098 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 171 of 2025

1 - Nairson Multiventures Private Limited Having Its Place Of Business At Na, Shreeja Medical Store, Pragati Naka, Behind Pragati School, Ashok Nagar, Gudhyari, Raipur, District- Raipur, Chhattisgarh-492006 Through Its Director Ankit Singh, Aged About 42 Years, Son Of Shri Banbir Singh, R/o House No. 27/125, In Front Of New Hanuman Mandir, New Shanti Nagar, Shankar Nagar, District-

Raipur, Chhattisgarh-492007 --- Petitioner(s)

versus

1 - State Of Chhattisgarh Through Secretary Commercial Tax-Gst Department, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nawa Raipur, District - Raipur (C.G.) 2 - Assistant Commissioner Of State Tax Raipur-7 Office Of The Joint Commissioner Of State Tax Raipur Division-Ii, 3rd Floor, Shri Krishna Glory, Sai Nagar, Devendra Nagar, Raipur, Chhattisgarh, 492001. 3 - Commissioner Of Commercial Tax-Gst Department Office Of The Commissioner Of Commercial Tax- Gst Department, North Block, Sector-19, Atal Nagar, Nawa Raipur, District- Raipur (C.G.)

--- Respondent(s)

WPT No. 172 of 2025

1 - Jaibajrang Loha Private Limited Having Its Place Of Business At 275/125, Opposite Shri Ranvir Shastri Bungalow, Raipur, District - Raipur, Chhattisgarh - 492001 Through Its Director Savitri Singh, Aged About 71 Years, W/o Shri Banbir Singh, R/o House No. 27/125, Near New Hanuman Mandir, New Shanti Nagar, Ward No. 31, Shankar Nagar, District - Raipur, Chhattisgarh - 492007 ---Petitioner(s)

Versus

1 - State Of Chhattisgarh Through Secretary Commercial Tax-Gst Department, Mantralaya, Mahanadi Bhavan, Atal Nagar, Nawa Raipur, District - Raipur (C.G.)

2 - Assistant Commissioner Of State Tax Raipur-7 Office Of The Joint Commissioner Of State Tax Raipur Division - Ii, 3rd Flor, Shri Krishna Glory, Sai Nagar, Devendra Nagar Raipur, Raipur, Chhattisgarh, 492001

3 - Commissioner Of Commercial Tax - Gst Department Office Of The Commissioner Of Commercial Tax - Gst Department, North Block, Sector-19, Atal Nagar, Nawa Raipur, District - Raipur (C.G.)

--- Respondent(s)

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For Petitioners : Shri Siddharth Dubey, Advocate.

For State : Ms. Anuradha Jain, Dy.G.A. alongwith Ms. Pallavi Das, P.L.

Hon'ble Shri Justice Rakesh Mohan Pandey

Order on Board

23.01.2026

1. In both the writ petitions, the petitioners have challenged the show-

cause notices issued by respondent No.2/ Assistant Commissioner of State Tax and the final orders with regard to cancellation of registration.

2. Learned counsel for the petitioners would argue that the petitioners are Private Limited Companies and have been assigned GSTIN Numbers 22AAICN4812A1Z3 & 22AABCJ9662P1Z1. He would submit that both the companies are involved in the business of trading, sale and purchase of steel products. He would contend that show-cause notices dated 19.9.2025 & 21.8.2025 were issued to the petitioners by respondent No.2 for cancellation of registration under Rule 21(a) of the Chhattisgarh Goods and Service Tax Act, 2017 (herein after also referred SGST Rules, 2017). He would state that though seven days’ time was granted to the petitioners to file reply but date and time for personal hearing were not specifically mentioned in the said show- cause notices. He would submit that in WP(T) No. 171 of 2025, one of the directors, namely Shri Ankit Singh was arrested on 20.8.2025 and was released on bail on 17.10.2025 and in between, respondent No.2 passed the impugned orders and canceled the GST registration of both the companies. Learned counsel for the petitioners would further submit that in the show-cause notices issued on 19.10.2025 & 21.8.2025 there was no whisper with regard to retrospective cancellation of the GST registration but in the final order the respondent No.2, canceled the GST registration