1 2026:CGHC:23021 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 110 of 2025 Vistaar Financial Services Private Limited 22nd And 23rd Cross, 29th Main, Btm 2nd Stage, Bangalore, Karnataka - 560076 --- Petitioner versus 1 - State Of Chhattisgarh Through Its Secretary, Department Of Commercial Tax-Gst, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nawa Raipur, District - Raipur (C.G.) 2 - State Tax Officer Jurisdiction Durg Division, Durg Circle - 3, Chhattisgarh 3 - Assistant Commissioner, State Tax, Jurisdiction - Durg Division, Durg Circle - 3, Chhattisgarh 4 - Joint Commissioner, State Tax (Appeal), Durg Division, Chhattisgarh 5 - Commissioner, State Tax, Gst Bhawan, Atal Nagar, Nawa Raipur, District- Raipur (C.G.) --- Respondent(s) WPT No. 111 of 2025 1 - Vistaar Financial Services Private Limited 22nd And 23rd Cross, 29th Main, Btm 2nd Stage, Bangalore, Karnataka - 560076 ---petitioner Versus 1 - State Of Chhattisgarh Through Its Secretary, Department Of Commercial Tax - Gst, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nawa Raipur, District - Raipur Chhattisgarh 2 - State Tax Officer Jurisdiction Durg Division, Durg Circle-3, Chhattisgarh Digitally signed by NADIM MOHLE 2 3 - Asssistant Commissioner State Tax, Jurisdiction Durg Division, Durg Circle-3, Chhattisgarh 4 - Joint Commissioner State Tax (Appeal), Durg Division, Chhattisgarh 5 - Commissioner State Tax, Gst Bhawan, Atal Nagar, Nawa Raipur, District Raipur Chhattisgarh --- Respondent(s) WPT No. 113 of 2025 1 - Vistaar Financial Services Private Limited, 22nd And 23rd Cross, 29th Main, Btm 2nd Stage, Bangalore, Karnataka- 560076 ---petitioner Versus 1 - State Of Chhattisgarh Through Its Secretary, Department Of Commercial Tax-Gst, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nawa Raipur, District- Raipur (C.G.) 2 - State Tax Officer Jurisdiction Durg Division, Durg Circle - 3, Chhattisgarh. 3 - Assistant Commissioner State Tax, Jurisdiction, Durg Division, Durg, Circle-3, Chhattisgarh. 4 - Joint Commissioner State Tax (Appeal), Durg Division, Chhattisgarh. 5 - Commissioner State Tax, Gst Bhawan, Atal Nagar, Nawa Raipur, District- Raipur (C.G) --- Respondent(s) WPT No. 114 of 2025 1 - Vistaar Financial Services Private Limited 22nd And 23rd Cross, 29th Main, Btm 2nd Stage, Bangalore, Karnataka - 560076 ---petitioner Versus 1 - State Of Chhattisgarh Through Its Secretary, Department Of Commercial Tax-Gst, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nawa Raipur, District- Raipur (C.G.) 2 - State Tax Officer Jurisdiction Durg Division, Durg Circle - 3, Chhattisgarh. 3 3 - Assistant Commissioner State Tax, Jurisdiction, Durg Division, Durg Circle- 3, Chhattisgarh. 4 - Joint Commissioner State Tax (Appeal), Durg Division, Chhattisgarh. 5 - Commissioner State Tax, Gst Bhawan, Atal Nagar, Nawa Raipur, District- Raipur (C.G.) --- Respondent(s) For Petitioner : Ms. Disha Gursahaney, Advocate along with Mr. Premshankar Yadav, Advocate For Respondent(s) : Ms. Anuradha Jain, Deputy Government Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 14/05/2026 1. At the very outset, learned counsel appearing for the petitioner would seek permission of this Court to withdraw these writ petitions with liberty to approach GST Appellate Tribunal according to Section 112 of the CGST Act, 2017. 2. No objection from the other side. 3. Permission granted. 4. Accordingly, these writ petitions are hereby dismissed as withdrawn with the liberty as prayed for. Sd/- Rakesh Mohan Pandey JUDGE Nadim