1 2025:CGHC:55-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 35 of 2024 1 - M/s Steel Authority Of India Limited Bhilai Steel Plant, Bhilai, District Durg (Chhattisgarh) ... Petitioner(s) versus 1 - Commissioner Of Commercial Tax Raipur, District Raipur (Chhattisgarh) ... Respondent(s) For Petitioner(s) : Mr. P. R. Patankar, Advocate For Respondent(s) : Mr. Rahul Tamaskar, GA Hon’ble Shri Sanjay K. Agrawal and Hon’ble Shri Sachin Singh Rajput, JJ Judgment on Board 02.01.2025 Per Sanjay K. Agrawal, J. Heard on IA No. 01 – 2024 application for withdrawal of tax case. Learned counsel for the petitioner submits that the petitioner seeks to avail the remedy available to the petitioner under the Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023 (for short of Act, 2023) and therefore, he may be permitted to withdraw the tax case 2 with liberty to file it afresh if the grievance of the petitioner is not redressed. In view of above, the application is allowed and the tax case is dismissed as withdrawn. The petitioner would however be at liberty to file a tax case afresh if its grievance is not redressed under the scheme of Act of 2023. Sd/- Sd/- (Sanjay K. Agrawal) (Sachin Singh Rajput) Judge Judge Pawan