2025 (10) TMI 1180

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....Union Of India, State Of Chhattisgarh, Commissioner Of Commercial Tax GST Department Raipur, Principal Commissioner CGST And Central Excise Raipur.<br>GST<br>2025 (10) TMI 1180 - CHHATTISGARH HIGH COURT - 2025:CGHC:51576<br>CHHATTISGARH HIGH COURT - HC<br>Dated:- 16-10-2025<br>WPT No. 148 of 2025 - -<br>GST<br>HON&#39;BLE SHRI JUSTICE NARESH KUMAR CHANDRAVANSHI For the Petitioners: Mr. Manoj Pa....

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....s Hon'ble Court may deem fit in facts and circumstances of the case." 3. Learned counsel for petitioners would submits that petitioners had run a trading business in the name and style of Ms. Vijay Laxmi Trade Company, Raipur (C.G.) for which they had filed return in Form GSTR-3B and claimed Input Tax Credit (ITC) for the financial year 2024-2025 to which respondent No. 3 issued notice (Annexur....

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....ent officers/authorities pertaining to aforesaid two firms. He further submits that this petition may be disposed of, the respondent officers/authorities may be directed that no coercive steps shall be taken against the petitioners pertaining to the enquiry conducted for aforesaid two firms. 4. In reply, learned counsel for the respondents No. 1 & 3 who is main contesting party would submits th....

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.... found, then appropriate steps may be taken against the petitioners in accordance with law. He further submits that if the petitioners will cooperate in the enquiry proceeding and respondent officers/authorities satisfied, then there will be no need to take any coercive steps against the petitioners. The issue persists between parties is enquiry pertaining to the return in Form GSTR-3B filed by th....