1 2026:CGHC:2190 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 202 of 2021 M/s Escorts Limited (A Public Limited Company Registered Under The Relevant Provisions Of The Companies Act) Having Its Registered Office At 15/5, Mathura Road, Faridabad, Haryana, Pin 121003, Chhattisgarh Office At Raipur Road, Tifra, Bilaspur Chhattisgarh Through Its Special Power Of Attorney Holder And Authorized Representative, Namely Bhavesh Ahuja, Son Of Shri V.K. Ahuja, Aged Around 36 Years, Resident Of F - 5/1, Dlf Phase - I, Dlf Qe, Gurugram 122002, Haryana. ... Petitioner versus 1 - State Of Chhattisgarh Through The Secretary, Department Of Commercial Taxes, North Block, Sector - 19, Mahanadi Bhawan, Atal Nagar, Naya Raipur Chhattisgarh., District : Raipur, Chhattisgarh 2 - Commissioner Of Commercial Tax Raipur, Vanijyik Kar Bhavan, Civil Lines, Raipur Chhattisgarh., District : Raipur, Chhattisgarh 3 - Assistant Commissioner Of Commercial Tax Bilaspur, Division No. 1, Ambe Plaza, Tifra, Bilaspur Chhattisgarh., District : Bilaspur, Chhattisgarh 4 - Commercial Tax Officer Circle - II, Bilaspur Chhattisgarh, District : Bilaspur, Chhattisgarh ... Respondents For Petitioner : Mr. Hari Agrawal, Advocate For Respondents/State : Ms. Anuradha Jain, Dy. Govt. Advocate (Hon’ble Shri Justice Naresh Kumar Chandravanshi) Order on Board 14.01.2026 1. The petitioner has preferred this petition under Article 226 of the Constitution of India, seeking following relief(s):- BINI PRADEEP Digitally signed by BINI PRADEEP Date: 2026.01.16 11:05:35 +0530 2 a. A writ and /or an order in the nature of appropriate writ calling the entire records of the case pertaining to the case of the petitioner. b. A writ and/or an order in the nature of appropriate writ do setting aside the letter dated 04.8.2021 (Annexure- P-1) and all actions/orders consequential and incidental thereto, in the facts and circumstances of the case. c. Cost of the proceedings. d. Any other relief in the discretion of this Hon’ble Court. 2. At the outset, learned counsel for the petitioner submits that final assessment order dated 26.12.2025 has been passed by respondent No.3 and the copy of the same has been filed as Annexure-D/1 today itself, hence, it is prayed that this petition may be disposed of granting liberty to the petitioner to challenge impugned order Annexure-D/1 dated 26.12.2025. 3. Learned counsel for the State has no objection on the above contention. 4. In view of the above, the petition is disposed of as having become infructuous. However, liberty is granted to the petitioner to avail remedy available to him under the law. Sd/- (Naresh Kumar Chandravanshi) Judge Bini