1 2025:CGHC:32893-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WA No. 445 of 2025 1 - State Of Chhattisgarh Through Secretary, Department Of Commercial Taxes, Mantralaya, Mahanadi Bhavan, Nawa Raipur, District Raipur, Chhattisgarh. (Respondent No. 1) 2 - Commissioner Of Commercial Tax, Vanijyik Kar Bhavan, Civil Lines, Raipur, Chhattisgarh. (Respondent No. 2) 3 - Assistant Commissioner Of Commercial Tax, Chhattisgarh Vanijyik Kar Bhawan, Civil Lines, Raipur, Chhattisgarh. (Respondent No. 3) ... Petitioner(s) versus 1 - M/s Lafarge India Private Limited A Company Duly Incorporated Under The Companies Act, 1956 Having Its Registered Office At Crecenzo Building, B- Wing, 10th Floor, C-38, And C- 39, G Block, Bandra Kurla Complex, Bandra East Mumbai, 400051, Through Its Authorized Signatory Shri Avijit Bandyopadhyay, Senior Manager Indirect Taxation, Aged Agout 46 Years, R/o 401, Balaji Homes, Vishal Nagar, Telibandha, Raipur, Chhattisgarh, ... Respondent(s) (Cause title taken from CIS) For Petitioner(s) : Shri Shashank Thakur, Dy. Advocate General For Respondent : Shri Neelabh Dubey, Advocate appears through Video Conferencing. SHOAIB ANWAR Digitally signed by SHOAIB ANWAR Date: 2025.07.16 10:37:46 +0530 2 Hon'ble Shri Ramesh Sinha, Chief Justice Hon'ble Shri Bibhu Datta Guru, Judge Order on Board Per Ramesh Sinha , Chief Justice 15.07.2025 1. The present appeal has been filed with the following prayer:- “It is therefore prayed that, this Hon'ble Court pleased to allow the appeal of the appellants/State and further may kindly be pleased to set aside the judgment and order dated 09/05/2024 passed by the Hon'ble Single Bench of this Hon'ble Court in WPT No. 02/2017, M/s Lafarge India Private Limited Vs. State of Chhattisgarh and 2 Others, in the interest of justice. This Hon'ble Court be further pleased to pass an appropriate order as deemed fit under the facts and circumstances of the case, in the interest of justice” 2. After arguing at some length, the learned counsel for the State submit that the matter be dismissed as withdrawn with a liberty to approach the learned Single Judge by availing the appropriate remedy. 3. Accordingly, the writ appeal is dismissed as withdrawn with the liberty as stated supra. Sd/- Sd/- (Bibhu Datta Guru) (Ramesh Sinha) Judge Chief Justice Shoaib/Amardeep