1 2025:CGHC:57174 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 219 of 2022 Laxmi Kripa Ispat Privat Limited Plot No. 578/596, Urla Industrial Area, Sector-C, Urla Raipur, Chhattisgarh, Through Its Director Shri Banke Bihari Agrawal, S/o Shri Gugan Ram Agrawal, R/o Villa No. 12, Maruti Lifestyle, Kota Road Mahoba Bazar, Raipur, District : Raipur, Chhattisgarh ... Petitioner versus 1 - Joint Commissioner (Appeals) State Goods And Services Tax, Raipur, District : Raipur, Chhattisgarh 2 - Assistant Commissioner Division-II, Circle-9, State Goods And Services Tax, Raipur, District : Raipur, Chhattisgarh ... Respondents For Petitioner : Mr. Prashant Dansena, Advocate on behalf of Mr. Palash Soni, Advocate For Respondents : Ms. Anuradha Jain, Panel Lawyer (Hon’ble Shri Justice Naresh Kumar Chandravanshi) Order on Board 25.11.2025 1. The petitioner has preferred this petition under Article 226/227 of the Constitution of India, seeking following relief(s):- a. That, this Hon'ble Court may kindly be pleased to allow the present writ petition. b. That, this Hon'ble court may kindly be pleased to issue writ/Order/Direction to respondents thereby holding the impugned Order passed by Respondent no. 1 and 2 in Annexure-P/4 and Annexure-P/8 as issued to the petitioner as without authority of law & bad in law and/or in violation BINI PRADEEP Digitally signed by BINI PRADEEP Date: 2025.11.26 12:04:26 +0530 2 of fundamental rights and/or in violation of principles of natural justice and quash/ set aside the same. c. That, this Hon'ble court may kindly be pleased to issue writ/Order/Direction to respondents that no coercive actions be taken against the petitioner till an Appellate tribunal is constituted in the State of Chhattisgarh thereby making an alternate remedy available for the petitioner under section 112 of the CGST and CGGST act 2017 respectively. d. That, to issue order/s, direction/s, writ/s or any other relief/s as this Hon'ble Court deems fit and proper considering the facts and circumstances of the present case and in the interest of justice. 3. At the outset, learned counsel for the petitioner seeks permission of the Court to withdraw this petition with liberty to file appeal under Section 112 of CGGST Act, 2017, before the Appellate Tribunal. 4. Learned counsel for the respondents has no objection in allowing aforesaid prayer. 5. On due consideration, the prayer is allowed and the petitioner is permitted to withdraw this petition with liberty to avail remedy by filing appeal before the Appellate Tribunal. 6. Accordingly, the petitioner is dismissed as withdrawn. Sd/- (Naresh Kumar Chandravanshi) Judge Bini