M/S Shri Krishna Iron and Steel Associates, Raipur v. State of Chhattisgarh
Case brief
What is this about?
Chhattisgarh HC Bilaspur, WPT No. 196 of 2021, decided 06/01/2026 by Naresh Kumar Chandravanshi (single judge): Article 226 writ petition by M/s Shri Krishna Iron And Steel Associates, Raipur against State of Chhattisgarh / Commercial Tax authorities seeking to set aside Tribunal order dated 2/3/2021 (Appeal Case No.A/51/37/2019/CST), Additional Commissioner's order dated 8/12/2017 (No.37/RYP-II/2016/Central) and Assistant Commissioner's order dated 30/12/2015 (Case No. 80/2011 Central Tax) for period 2010-11, and to submit duplicate C Form and E-1 Form with reassessment; dismissed as infructuous upon submission that challenged tax already deposited; no costs; no precedent cited; no quantum stated.
What did the court decide?
In view of the petitioner's contention (advanced by learned counsel) that the challenged tax amount has been deposited, the Court dismissed the writ petition as having become infructuous; the substantive reliefs were accordingly not adjudicated.