Authority: High Court of Chhattisgarh at Bilaspur

Order Date: 01 October 2026

Case Overview

  • Petitioners:
  • M/s Shyam Sales, proprietor Smt. Amita Panda, residing at Shop No. 89, Avenue‑C, A Market, Sector‑1, Bhilai, Durg, Chhattisgarh 490001 (WPT No. 44 of 2025).
  • M/s Shyam Enterprises, proprietor Mr. Arun Panda, residing at Shop No. 94, Avenue‑C, A Market, Sector‑1, Bhilai, Durg, Chhattisgarh 490001 (WPT No. 45 of 2025).
  • Respondents: The State of Chhattisgarh represented by:

1. Principal Secretary, Department of Commercial Taxes and GST, Mantralaya, New Raipur.

2. Principal Commissioner, CGST, CGST Bhawan, Tikrapara, Raipur.

3. Joint Commissioner (Enforcement) SGST and State Tax, Raipur.

4. Additional Assistant Commissioner, State Tax Durg, Neeta Diwan.

  • Counsel:
  • For petitioners: Mr. Anurag Tripathi, Advocate.
  • For the State: Ms. Anuradha Jain, Deputy Government Advocate.
  • For Respondent 2 (Shyam Enterprises): Mr. Maneesh Sharma, Advocate.
  • Petitioners’ Relief Sought: Leave of the Court to withdraw the writ petitions while retaining liberty to avail remedies available under the GST Act.

Final Outcome

  • The Court, after considering the petitioners’ submission, dismissed both writ petitions (WPT No. 44 of 2025 and WPT No. 45 of 2025) as withdrawn.
  • The Court expressly reserved liberty to the petitioners to pursue any appropriate remedy under the GST Act.
  • Order signed by Hon’ble Justice Narendra Kumar Vyas.

Topics: GST, Court Order