1 2025:CGHC:54718 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 5883 of 2025 1. M/s Maa Samaleshwari Ispat Through Its Partner Pinku Parida, Aged 25 Years S/o Mahendra Parida, R/o Village - Remed, P.O.- Remed, Sadar, District - Sambalpur, Odisha - 768006, Presently Carrying Business At E-907, East 12, Main Kachna Road, Near Sbi Kachna, Vip Colony, Raipur, Chhattisgarh - 492007 ... Petitioners versus 1. Union of India Through The Secretary, Department of Revenue, Ministry Of Finance, North Block, New Delhi (India) 2. State Of Chhattisgarh Through The Commissioner, State Goods And Services Tax Department, North Block, Gst Bhawan, Atal Nagar, Naya Raipur, Raipur (Chhattisgarh) 3. The Principal Chief Commissioner Central Goods And Services Tax, Chhattisgarh And M.P. Zone, Bhopal (M.P.) 4. The Commissioner Central Goods And Services Tax, Raipur Commissionerate 5. Shri Aditya Sharma The Superintendent/ Senior Intelligence Officer, Dggi, Raipur ... Respondents For Petitioner : Mr. Devershi Thakur, Advocate For Respondent No.2 : Mr. P. Das, Dy. Advocate Genera. For Respondent No.3 to 5 : Mr. Maneesh Sharma, Advocate SYED ROSHAN ZAMIR ALI Digitally signed by SYED ROSHAN ZAMIR ALI 2 Hon'ble Shri Justice Parth Prateem Sahu Order on Board 10/11/2025 1. Learned counsel for respondents No.3 to 5 would submit that subject matter of writ petition is ‘tax’, however, writ petition appears to have been erroneously filed as ‘WP (Civil)’ whereas ‘WP (Tax)’ would lie. 2. In view of objection raised by learned counsel for respondent Nos.3 to 5, learned counsel for petitioner would submit that he may be permitted to withdraw this writ petition with liberty to file better constituted petition. 3. In the above circumstance, this writ petition is dismissed as withdrawn with liberty as prayed for. 4. Certified copy today. Sd/- (Parth Prateem Sahu) Judge roshan/-