M/s Shubham Sales Through Proprietor Mr. Shubham Kumar Singh Vs State of Chhattisgarh (Chhattisgarh High Court)
The petitioner filed a writ petition under Article 226 of the Constitution seeking quashing of the order dated 26 May 2025 cancelling its GST registration on the ground that no business activity was found at the declared place of business. The petitioner contended that it was operating from the registered address and that the cancellation was made without providing any verification report or relevant documents, and without affording proper opportunity of hearing.
The State submitted that upon verification, no business activity was found at the declared premises. It further argued that the petitioner had alternative statutory remedies, including filing an application for revocation of cancellation under Section 30 of the State GST Act, 2017 read with Rule 23 of the State GST Rules, 2017, or filing an appeal under Section 107 of the Act. Since these remedies were not availed, the writ petition was not maintainable.
The Court held that the petitioner had invoked extraordinary jurisdiction without exhausting alternative remedies available under the statute. Declining to entertain the writ petition, the Court disposed of the matter, observing that the petitioner may file appropriate application or appeal, which shall be decided in accordance with law.
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