1 2026:CGHC:22442 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 119 of 2021 • Shyam Ispat (India) Pvt. Ltd., Singhal House-10, Sector -1, Shankar Nagar Raipur (C G), Through Authorized Signatory, Sh. Sanjay Agrawal, S/o Shri Parmeshwar Das Agrawal, Aged 53 Years, House No.4, Sector-3, Gitanjali Nagar, Shankar Nagar, District Raipur Chhattisgarh. --- Petitioner versus 1. Commissioner S G S T, Commercial Tax And Sgst Office, Atal Nagar - New Raipur Chhattisgarh 2. Assistant Commissioner, Sgst, Division Raigarh - 2, Bilaspur - 2, Kelo Vihar, Raigarh Chhattisgarh. 3. Joint Commissioner (Appeals), Sgst, Near Hi - Tech Bus Stand, Main Road, Bilaspur High Court Road, Bilaspur Chhattisgarh. --- Respondent(s) WPT No. 122 of 2021 • Shyam Ispat (India) Pvt. Ltd. Singhal House - 10, Sector -1, Shankar Nagar Raipur Chhattisgarh, Through Authorized Signatory, Sh. Sanjay Agarwal, S/o Shri Parmeshwar Das Agarwal, Aged 53 Years, House No. 4, Sector-3, Gitanjali Nagar, Shankar Nagar, District Raipur Chhattisgarh. ---Petitioner Versus 1. Commissioner S G S T Commercial Tax And Sgst Office, Atal Nagar, New Raipur Chhattisgarh. 2. Assistant Commissioner Sgst, Division Raigarh - 2, Bilaspur 2, Kelo Vihar, Raigarh Chhattisgarh. 3. Joint Commissioner (Appeals) Sgst, Near Hi- Tech Bus Stand, Main Road, Bilaspur, High Court Road, Bilaspur Chhattisgarh. --- Respondent(s) For Petitioner/s : Ms. Shaleeni Kashyap Advocate holding the brief of Mr. Bhishma Ahluwalia, Advocate SIDDHANT TAMRAKAR Digitally signed by SIDDHANT TAMRAKAR Date: 2026.05.13 13:57:03 +0530 2 For State : Ms. Anuradha Jain, Dy. Government Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 13.05 .2026 1. At the very outset, learned counsel for the petitioner seeks permission of this Court to withdraw both the petitions with liberty to avail remedy available under the law. 2. No objection from the other side. 3. Permission granted. 4. Accordingly, both the petitions are hereby dismissed as withdrawn with the aforesaid liberty. Sd/- (Rakesh Mohan Pandey) JUDGE $iddhant