1 2025:CGHC:17320 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 42 of 2025 1 - M/s Raj Enterprises Add Opposite City Telephone Exchange, Bus Stand Road, Bilaspur, Dist-Bilaspur, Chhattisgarh - 495001 Through - Ashok Bajpai, Partner, S/o Late Dr. D. N. Bajpai, A/o 56 Years, R/o House No. 216L6, Rama Valley, Bilaspur, Chhattisgarh ... Petitioner(s) versus 1 - State Of Chhattisgarh Through- Department Of Commercial Tax, Mantralaya, Mahanadi Bhawan, Naya Raipur, Raipur, Chhattisgarh. 2 - Joint Commissioner (Appeals) State Gst, Bilaspur, Chhattisgarh. 3 - State Tax OfÏcer Bilaspur, Circle-I, Gst Bhawan, Yadunandan Nagar, Tifra, Bilaspur, Chhattisgarh ... Respondent(s) For Petitioner(s) : Ms. Priyanka Bajpai appears on behalf of Ms. Surya Kawalkar Dangi, Advocates. For State : Ms. Anuradha Jain, Panel Lawyer. Hon'ble Shri Justice Deepak Kumar Tiwari Order on Board 15/04/2025 1. At the outset, learned counsel for the petitioner submits that as the Department of Goods and Services Tax has introduced a scheme/circular AVINASH SHARMA Digitally signed by AVINASH SHARMA Date: 2025.04.16 17:13:49 +0530 2 for waiver of interest, penalty, or both, therefore for availing benefit of the same petitioner seeks permission of this Court to withdraw the instant Writ Petition and to file appropriate application before the Department. 2. Counsel for the other side would not oppose the said prayer. 3. Having regard to the submission of learned counsel for the parties, the Writ Petition is dismissed as withdrawn. Sd/- (Deepak Kumar Tiwari) Judge Avinash