Facts of the Case

M/s Balajee Loha Pvt Ltd, Raipur, had filed a writ petition (WPT No. 3 of 2025) before the Chhattisgarh High Court against an order passed by the Assistant Commissioner (Preventive), CGST, Raipur. At the hearing, counsel for the petitioner acknowledged that an efficacious statutory remedy existed — an appeal before the GST Appellate Tribunal under Section 112 of the CGST Act, 2017 — and sought to withdraw the writ petition to pursue that remedy instead.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition in favour of pursuing the statutory appellate remedy before the GST Appellate Tribunal.

Petitioner's Arguments

  • An efficacious remedy was available to assail the impugned order before the GST Appellate Tribunal under Section 112 of the CGST Act, 2017, and the petitioner sought to withdraw the writ petition to pursue that remedy.

Respondent's Arguments

  • Counsel for the respondents endorsed the submission made by the petitioner's counsel regarding the availability of the appellate remedy.

Court Order / Findings

  • Justice Rakesh Mohan Pandey dismissed the writ petition as withdrawn, reserving liberty in favour of the petitioner to prefer an appeal before the GST Appellate Tribunal.
  • No findings were recorded on the merits of the underlying CGST dispute.

Important Clarification

This is a pure withdrawal order — the High Court did not examine or decide any question relating to the CGST demand or order under challenge. It confirms only that the statutory GST Appellate Tribunal route under Section 112 remains open to the petitioner, and taxpayers with a live appellate remedy should generally expect writ courts to relegate them to that forum rather than deciding tax disputes on writ jurisdiction.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — Section 112 (appeals to the Appellate Tribunal).

Decision – In Favour of

Disposed of without a decision on merits — dismissed as withdrawn, with liberty reserved to the petitioner to approach the GST Appellate Tribunal under Section 112 of the CGST Act.

Case Details

Court: High Court of Chhattisgarh at Bilaspur
Case No.: WPT No. 3 of 2025
Coram: Justice Rakesh Mohan Pandey
Date of Order: 13.04.2026

Link to Download the Order

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