Anand Sales Enterprises Vs Assistant Commissioner State Goods And Services Tax (Chhattisgarh High Court)
Chhattisgarh High Court has dismissed a writ petition filed by Anand Sales Enterprises challenging a demand order issued under Section 74(9) of the Chhattisgarh Goods and Service Tax Act, 2017. The court, in its ruling, reiterated the principle that a writ petition is generally not maintainable when an effective alternative statutory remedy, such as an appeal, is available to the petitioner.
Anand Sales Enterprises had sought to quash an order dated January 29, 2025, passed by the Assistant Commissioner, State Tax, Circle-4, Raipur, which demanded a payment of Rs. 2,48,454/- within 90 days. The petitioner argued that the impugned order was issued in violation of fundamental rights and principles of natural justice.
According to the petitioner’s counsel, a summary of the show cause notice (SCN) was issued on August 5, 2024, to which a reply was submitted on October 9, 2024. Crucially, the petitioner asserted that while submitting the reply online, the option for a personal hearing was “tick marked.” The petitioner contended that as per Section 75(4) of the Act, if an assessee requests a personal hearing, it becomes mandatory for the authorities to grant one. The firm claimed that the impugned order was passed without providing any opportunity for a personal hearing and without adequately considering the submitted reply, leading to an ex-parte decision.
