Authority: High Court of Chhattisgarh, Bilaspur

Order Date: 14 July 2026

Case Overview

  • Petitioner: M/s Satyanarayan Enterprises, proprietor Satyanarayan Agrawal, Bhilai, Chhattisgarh.
  • Respondents: State of Chhattisgarh and its tax officials – Principal Secretary, Commissioner of State Tax, Joint Commissioner of State Tax (Appeals), Assistant Commissioner of State Tax.
  • Nature of proceedings: Petition challenging a GST order; petitioner sought relief from the Court.
  • Proceedings details: Advocate for petitioner, Mr. Vijay Shankar Mishra, requested permission to withdraw the petition and to prefer an appeal before the GST Appellate Tribunal; State counsel, Mr. Ajay Kumrani, indicated the order is appealable under Section 112 of the GST Act.
  • No objection was raised by the State side.

Final Outcome

  • The Court granted permission to withdraw the petition, dismissed it as withdrawn, and allowed the petitioner to file an appeal before the GST Appellate Tribunal within 30 days, together with an application for a stay.

Topics: GST, Court Procedure