1 2026:CGHC:7246 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 19 of 2026 • Mrs. Usha Devi W/o Ranjeet Singh Aged About 45 Years R/o A- 133, Agya Nagar Bilaspur, District : Bilaspur, Chhattisgarh ... Petitioner versus 1. State Of Chhattisgarh Through The Secretary, Commercial Tax Department, Mahanadi Bhawan, Mantralaya, Nawa Raipur, Atal Nagar, District : Raipur, Chhattisgarh 2. The Commercial Tax Officer Circle- 2, Bilaspur, District : Bilaspur, Chhattisgarh 3. The Assistant Commissioner (Commercial Tax) Circle- 2, Bilaspur, District : Bilaspur, Chhattisgarh ... Respondent(s) For Petitioner : Ms. Deeksha Jaiswal, Advocate For State : Ms. Anuradha Jain, Dy. Government Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 10.02 .2026 1. The petitioner has filed this petition seeking following relief :- “10.1 That, the Hon'ble court may be pleased to direct the respondent authority to decide the petitioner's pending OTS application. 10.2 That, any other relief/order which may deem fit and just in the facts and circumstances of the case including award of the costs of the petition may be given.” 2. Learned counsel for the petitioner would submit that an assessment order SIDDHANT TAMRAKAR Digitally signed by SIDDHANT TAMRAKAR Date: 2026.02.10 16:36:13 +0530 2 was passed by the authority on 05.01.2017 and against said order an application for one time settlement was moved before respondent No. 2 on 30.03.2025, but till date said application has not been considered and decided. She would submit that a direction may be issued to respondents to take appropriate decision on said application. 3. On the other hand, Ms. Anuradha Jain would oppose. 4. Heard. 5. Taking into consideration the limited prayer made by Ms. Deeksha Jaiswal, this petition, at this juncture, is disposed of with a direction to respondent No. 2 to decide the pending application moved by the petitioner for one time settlement dated 30.03.2025 expeditiously, preferably within a period of 120 days. 6. With the aforesaid observation(s) and direction(s), the instant petition is hereby disposed of. Sd/- (Rakesh Mohan Pandey) Judge $iddhant