Facts of the Case

This judgment does not decide any GST issue — the substantive law involved is the Chhattisgarh Excise Act, 1915. The petitioner, Gopal Kundu, an agriculturist from Kanker district, challenged an order dated 19.09.2022 passed by the Collector, North Bastar Kanker, confiscating his vehicle (registration No. CG-19-BD-2189) in connection with Crime No. 42 of 2020 registered under Section 34(2) of the Excise Act for alleged illicit liquor transport. His appeal against the confiscation before the Excise Commissioner was dismissed on 27.12.2022. The petitioner pointed out that he had since been acquitted by the trial court (Chief Judicial Magistrate, North Bastar Kanker) on 11.05.2023 in the connected criminal case, yet the vehicle remained under confiscation.

One of the respondents named in the cause title, the Excise Commissioner, happens to be housed at an office called "GST Bhawan" — but this is only the location of the Excise Department's office and has no bearing on any GST issue.

Issues Involved

  1. Whether the writ petition challenging the confiscation orders was maintainable given the existence of a statutory revision remedy under Section 47C of the Chhattisgarh Excise Act, 1915.

Petitioner's Arguments

  • The Collector passed the confiscation order without properly considering the facts, relying only on a report ('pretivedan') from subordinate officers.
  • The petitioner had since been acquitted in the connected criminal case, yet the vehicle continued to remain confiscated.

Respondent's Arguments

  • The petitioner has an efficacious alternative remedy of revision under Section 47C of the Chhattisgarh Excise Act, 1915, before the Court of Sessions, and the writ court should not bypass this statutory mechanism.

Court Order / Findings

  • The Division Bench (Chief Justice Ramesh Sinha and Justice Rajani Dubey) accepted the State's submission on alternative remedy.
  • The writ petition was dismissed on the ground of availability of the alternative statutory remedy of revision under Section 47C of the Act of 1915.
  • Liberty was reserved to the petitioner to file a revision before the Court of Sessions under Section 47C.

Important Clarification

This order carries no GST holding whatsoever — it is a straightforward application of the alternative-remedy doctrine in a State Excise confiscation matter. It is included here only because the case papers surfaced during a review of tax-related filings; readers looking for GST guidance will find nothing relevant in this judgment.

Sections Involved

  • Chhattisgarh Excise Act, 1915 — Sections 34(2), 47-B, 47C

Decision – In Favour of

Decided in favour of the State/Respondents, in the limited sense that the writ was dismissed on the threshold ground of alternative remedy, without any decision on the merits of the confiscation.

Case Details

Court: High Court of Chhattisgarh, Bilaspur
Case No.: WPCR No. 308 of 2023
Coram: Hon'ble Shri Ramesh Sinha, Chief Justice, and Hon'ble Smt. Rajani Dubey, Judge
Date of Order: 25 July 2023

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