1 2026:CGHC:13890 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 39 of 2026 1 - M/s Arshaan Industries Shop No 1. Umda Chowk Beside Thakur Hotel Jarwaye Bhilai District- Durg (C.G.) (Old Addrsss) Ward No. 6, West Side Of Umda Road Satnamipara - Village - Umda Bhilai- 3 District- Durg (C.G.) (New Officer Address) (Gstin 22 Nwpa 3096 R1 Zb) Through Its Proprietor Iiiyash S/o Abdul Hakim Aged About 60 Years R/o Adarsh Colony Post- Murad Nagar District- Gaziabad (U.P.) Present Address - Ward No 6, Satnamipara Bhilai -3 Tahsil Bhilai -3 District- Durg (C.G.) ... Petitioner versus 1 - Union Of India Through The Secretary Ministry Of Finance Department Of Revenue North Block- New Delhi- 110001 2 - The Commissioner Central Goods And Services Tax Gst Building Dhamtari Road Tikrapara Raipur District- Raipur (C.G.) 3 - The Joint Commissioner (Appeals) Office Of The Commissioner (Appeals) Central Gst Customs And Central Excise Raipur District- Raipur (C.G) 4 - The Deputy Commissioner Office Of The Commissioner Central Gst Customs And Central Excise Raipur District- Raipur (C.G.) 5 - The Superintendent Range - Iv Division Bhilai - I Central Gst Bhilai District- Durg Chhattisgarh ---- Respondents For Petitioner : Mr. Chandrikaditya Pandey, Advocate For Union of India : Mr. Triveni Shankar Sahu, CGC For respondent/CGST : Mr. Maneesh Sharma, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 24.03.2026 Heard. 1. Mr. Maneesh Sharma, Advocate appearing for respondent/CGST would submit that the order of cancellation of GST registration is appealable -2- according to the provision of Section 112 of Central Goods and Services Tax Act, 2017. 2. At this stage, learned counsel appearing for the petitioner would seek permission of this Court to withdraw this petition with liberty to prefer a duly constituted appeal before the Appellate Authority. 3. Permission is granted. 4. With the liberty as prayed for, the present petition is dismissed as withdrawn. Sd/- (Rakesh Mohan Pandey) Judge Rekha