Facts of the Case

The petitioner, a resident of Ashirwaad Valley housing society, Bilaspur, sought directions against the State and the Registrar of Firms and Societies to inquire into complaints filed against certain builder-respondents (Ashirwaad Build-Con and its partners) and society office-bearers, including a prayer to seize a society bank account and to inquire into alleged non-payment of GST and other taxes by the builder-respondents. GST features only as one of several reliefs sought in a broader housing-society governance dispute, and the petition was withdrawn before any of these allegations were examined on merits.

Issues Involved

  1. Whether the respondents should be directed to inquire into the petitioner's complaints (regarding the society's bank account and the builder's alleged non-payment of GST/other dues).
  2. Whether an inquiry should be initiated into alleged cheating and tax evasion by the builder-respondents.

Petitioner's Arguments

  • The respondents (State and Registrar) should be directed to initiate action/inquiry on the petitioner's complaints dated 22.02.2022 and 08.03.2022.
  • The bank account opened in the name of Ashirwaad Welfare Society and operated by named individuals should be seized.
  • An inquiry should be initiated against the builder-respondents for cheating the petitioner and the State by non-payment of GST and other requisite taxes, and for recovery of the same.

Respondent's Arguments

  • No substantive counter-arguments are recorded, as no objection was raised when the petitioner sought to withdraw the petition.

Court Order / Findings

  • After arguing for some time, the petitioner's counsel sought the Court's permission to withdraw the petition.
  • No objection was raised by the other side.
  • The writ petition was accordingly dismissed as withdrawn, with none of the allegations — including the GST non-payment allegation — examined or decided on merits.

Important Clarification

None of the petitioner's allegations, including the claim that the builder-respondents evaded GST, were adjudicated — the petition was simply withdrawn, leaving all such claims open (and unproven) for whatever future remedy the petitioner may choose to pursue.

Sections Involved

  • Constitution of India, 1950 — Article 226, under which the writ petition was filed and later withdrawn.
  • Chhattisgarh Societies Registrikaran Adhiniyam (Societies Registration law) — the general framework under which the Registrar, Firms and Societies (respondent no.2), was approached.
  • Central Goods and Services Tax Act, 2017 — referenced only as the subject of an unproven non-payment allegation against the builder-respondents.

Decision – In Favour of

Dismissed as withdrawn at the petitioner's own request — no findings were made on any of the allegations raised, including the GST non-payment claim.

Case Details

  • Court: High Court of Chhattisgarh at Bilaspur
  • Case Number: WPC No. 1469 of 2022
  • Neutral Citation: 2026:CGHC:19303
  • Coram: Hon'ble Mr. Justice Amitendra Kishore Prasad
  • Date of Order: 27.04.2026

Link to Download the Order

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