M/S PAN PARAG INDIA LTD. vs STATE OF CHHATTISGARH — WPT/25/2018

Disposed: Contested--ALLOWED on 08th May 2026.

Case disposed

CNR: CGHC010031222018

Filing Number

WPT/2749/2018

Filing Date

22-Jan-2018

Registration No

WPT/25/2018

Registration Date

27-Jan-2018

Judge

Hon'ble Shri Justice Rakesh Mohan Pandey

Coram

Hon'ble Shri Justice Rakesh Mohan Pandey

Bench Type

Single Bench

Category

INDIRECT TAXES MATTERS ( 4 )

Sub-Category

SALES TAX ACT (CENTRAL AND VARIOUS STATES) ( 405 )

Judicial Branch

Writ Section

Decision Date

08-May-2026

Nature of Disposal

Contested--ALLOWED

Last updated 05-Jun-2026

Petitioner(s)

  1. 1.M/S PAN PARAG INDIA LTD.

    Adv. NEELABH DUBEY,SMITI SHARMA,SMITI SHARMA, ,SMITI SHARMA

Respondent(s)

  1. 1.STATE OF CHHATTISGARH

  2. 2.Commissioner,

  3. 3.Assistant Commissioner,

  4. 4.Commercial Tax Officer,

Case History

  1. Case disposedDisposed

  2. 08-May-2026

    Hon'ble Shri Justice Rakesh Mohan PandeyView PDF

    Case Summary: WPT/25/2018 The High Court of Chhattisgarh allowed Pan Parag India Ltd.'s petition and quashed the garnishee notices dated 23.11.2017 and 28.12.2017 issued by the Commercial Tax authorities. The court found the notices unsustainable because the underlying assessment orders for 2013-14 (which levied tax demands of Rs. 62,250 and Rs. 2,99,14,429) had already been quashed in a separate petition (WPT No. 162 of 2018) on 27.09.2022, thereby eliminating the legal foundation for the garnishee proceedings. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 27-Oct-2025

    Motion Hearing Matters

    Hon'ble Shri Justice Naresh Kumar Chandravanshi

  4. 08-Oct-2025

    Hon'ble Shri Justice Naresh Kumar ChandravanshiView PDF

  5. 18-Jun-2018

    Motion Hearing Matters

    Hon'ble Shri Justice Sanjay K. Agrawal

  6. 07-May-2018

    Hon'ble Shri Justice Sanjay K. AgrawalView PDF

  7. 07-May-2018

    Motion Hearing Matters

    Hon'ble Shri Justice Sanjay K. Agrawal

  8. 23-Apr-2018

    Hon'ble Shri Justice Sanjay K. AgrawalView PDF

  9. 23-Apr-2018

    Fresh Matters

    Hon'ble Shri Justice P. Sam Koshy

  10. 05-Mar-2018

    Hon'ble Shri Justice P. Sam KoshyView PDF

  11. 05-Mar-2018

    Fresh Matters

    Hon'ble Shri Justice P. Sam Koshy

  12. 31-Jan-2018

    Hon'ble Shri Justice P. Sam KoshyView PDF

  13. 31-Jan-2018

    First hearing

    Initial hearing scheduled

  14. 22-Jan-2018

    Case filed

    Registration No. WPT/25/2018

casestatus.in Summary

Case Summary: WPT/25/2018 The High Court of Chhattisgarh allowed Pan Parag India Ltd.'s petition and quashed the garnishee notices dated 23.11.2017 and 28.12.2017 issued by the Commercial Tax authorities. The court found the notices unsustainable because the underlying assessment orders for 2013-14 (which levied tax demands of Rs. 62,250 and Rs. 2,99,14,429) had already been quashed in a separate petition (WPT No. 162 of 2018) on 27.09.2022, thereby eliminating the legal foundation for the garnishee proceedings. This case analysis is maintained by casestatus.in based on publicly available court records.

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