1 2026:CGHC:238 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 95 of 2019 1 - M/s Kesharwani Enterprises Through Its Propreietor Mukesh Gupta, S/o Shri K L Gupta, Aged About 45 Years R/o Gurunanak Chowk, Torwa, Tehsil And District Bilaspur Chhattisgarh., District : Bilaspur, Chhattisgarh ... Petitioner versus 1 - Union Of India Through Its Secretary, Finance, Department Of Revenue, Room No. 46, North Block, New Delhi, Email Jsrev@Nic.In, District : New Delhi, Delhi. 2 - State Of Chhattisgarh Through Its Secretary, Finance, Central Secretariat, Naya Raipur, Chhattisgarh, Email Ps.Fin-Cg@Gov.In, District : Raipur, Chhattisgarh. 3 - Principal Commissioner Central Excise, Custom And Service Tax (Central Gst And Central Excise) Central Exesize Building, Tikrapara, Dhamtari Road, Raipur, Chhattisgarh, Email Cexraipu@Excesize.Nic.In, District : Raipur, Chhattisgarh. 4 - Commissioner Commercial Tax, Behind Raj Bhawan, Civil Lines, Raipur, Chhattisgarh Email Cgcommercialtax@Nic.In, District : Raipur, Chhattisgarh RAVI SHANKAR MANDAVI Digitally signed by RAVI SHANKAR MANDAVI Date: 2026.01.05 17:33:58 +0530 2 5 - Assistant Commissioner Central Gst And Central Excise, Bilaspur Division, Office Vyapar Vihar, Tahsil And District Bilaspur, Chhattisgarh Email Cgstbilaspur@ Gmail.Com, District : Bilaspur, Chhattisgarh ... Respondent(s) (Cause title is taken from Case Information System) For Petitioner : None For Respondents No.1, 3 & 5. : Ms. Anshu Ratre, Advocate appears on behalf of Mr. Maneesh Sharma, Advocate with Mr. Roop Ram Naik, Advocate Hon’ble Shri Justice Naresh Kumar Chandravanshi Order on Board 05/01/2026 1. None appears on behalf of the petitioner even when the case is taken up for hearing in the second round. 2. In these circumstances, this Court is left with no other option except to dismiss this petition for want of prosecution. 3. Accordingly, this petition is dismissed for want of prosecution. Sd/- (Naresh Kumar Chandravanshi) Judge Ravi Mandavi