1 2025:CGHC:41985-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 39 of 2023 M/s Steel Authority Of India Limited Bhilai Steel Plant, Bhilai, District : Durg, Chhattisgarh ... Appellant versus Commissioner Of Commercial Tax Raipur, District : Raipur, Chhattisgarh ... Respondent For Appellant : Mr. P. R. Patankar, Advocate For Respondent : Mr. Rahul Tamaskar, Government Advocate Hon'ble Shri Sanjay K. Agrawal and Hon'ble Shri Sachin Singh Rajput, J.J. Judgment On Board (20.08.2025) Sanjay K. Agrawal, J. 1. Learned counsel for the appellant would submit that a settlement has been arrived between the parties as per provisions of the Chhattisgarh Settlement Of Arrears Of Tax, Interest And Penalty Act, 2023 on 2 06.05.2024 consequently no cause of action still survives, therefore, the appeal may be disposed of. 2. Learned state counsel has no objection to the submission made by learned counsel for the appellant. 3. Considering the submission made by learned counsel for the appellant, the instant appeal is disposed of. Sd/- Sd/- (Sanjay K. Agrawal) (Sachin Singh Rajput) Judge Judge ami AMITA DUBEY Digitally signed by AMITA DUBEY Date: 2025.08.26 17:14:23 +0530