Subhash Biswas vs State Of Chhattisgarh
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Chattisgarh High Court

Subhash Biswas vs State Of Chhattisgarh on 16 July, 2025

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        Digitally
        signed by
        AVINASH
AVINASH SHARMA
                             HIGH COURT OF CHHATTISGARH AT BILASPUR
SHARMA Date:
        2025.07.16
        16:31:13
        +0530

                                                WPT No. 100 of 2025
                                  SUBHASH BISWAS versus STATE OF CHHATTISGARH


                                                     Order Sheet


                     16/07/2025          Shri Siddharth Dubey, counsel for the petitioner.
                                         Shri     Dilman   Rati   Minj,    Govt.   Advocate   for
                                   State/respondents.

Heard.

Issue notice to the respondents on merits as well as on I.A. No.1/2025, application for interim relief(s).

Since learned State counsel accepts notice on behalf of the respondents, no formal step is required.

Learned counsel for the petitioner submits that no proper notice has been served upon the petitioner in terms of Section 169 of the Chhattisgarh Goods and Services Tax Act, 2017 (henceforth "the Act, 2017"). He would further submit that on 06.03.2025, this Court in WPT No.42/2025, placing reliance on the judgment of Madurai Bench of Madras High Court in W.P.(MD). No.26481/2024 and other connected matters (Udumalpet Sarvodaya Sangham vs. The Authority, Under Shop and Establishment Act and Anr.) vide order dated 06.01.2025, interpreted Section 169

of the Goods and Services Tax Act, 2017 by observing that Sub-Section (1) of Section 169 would mean that Clauses

(a) to (c) would be alternative and if it was not practicable, then Clauses (d) to (f) would have to be followed. Learned counsel for the petitioner submits that petitioner had no knowledge of the notice before order dated 04.11.2022 was passed, in the absence of receiving it via any physical mode of communication or registered mail and the said order was uploaded on additional notices tab, not on the main portal. He submits that petitioner got the knowledge of adjudication/assessment order in the month of June, 2025. He also submits, on instructions, that the assessee is ready to deposit a sum equal to 10 % of the remaining amount of tax in dispute arising from the impugned order. Lastly, he submits that this petition may be disposed of reserving liberty in favour of assessee to prefer an appeal after depositing the aforesaid amount, as he came to know about the impugned order in the month of June, 2025 and he was deprived of the opportunity to file an appeal in terms of Section 107 (4) wherein, limitation period of 3 months with further period of 01 month has been prescribed, however, the said period is from the date of knowledge of the order impugned.

Learned counsel for the State/respondents prays for time to seek instructions and to file reply.

2 weeks time is granted to learned counsel for State to seeks instructions and file reply.

Considering the submissions as also the facts of the case, purely as an interim measure, it is directed that effect

and operation of the impugned assessment order dated 04.11.2022 and consequential demand notice in DRC-07 for the assessment period 2020-21 (Annexure P/1) shall remain stayed till the next date of hearing.

List this matter in the week commencing on 11.08.2025.

Sd/-

(Deepak Kumar Tiwari) Judge

Avinash