1 CGHC010087002021 2026:CGHC:28913 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 45 of 2021 * - M/s Epic Alloys Steel Pvt.Ltd. A Company Registered Under The Companies Act, 2013, Having Its Registered Office And Factory At 132D, O.P Jindal Industrial Park Punjipathra , P.O. Samaruma, P.S. Raigarh , District Raigarh , In The State Of Chhattisgarh 496001, Represented Through Its Authorized Representative Sri Devi Chand Hinduja , Son Of Late Sri Laxman Das Hinduja, Aged About 46 Years , Resident Of At 49, Krishna Vihar Colony, JSPL Road, P.O. Raigarh , Police Station Raigarh, District Raigarh, In The State Of Chhattisgarh 496001, Who Is A Citizen Of India. ... Petitioner Versus 1 - The Central Board Of Indirect Taxes And Customs. Ministry Of Finance , Department Of Revenue, North Block , Central Secretariat, New Delhi, Delhi 110 001. 2 - The Principal Commissioner Of Central Tax CGST And Central Excise Commissionerate, GST Bhawan, Dhamtari Road, Tikarapara, Raipur , Chhattisgarh 492 001., District : Raipur, Chhattisgarh 3 - The Assistant Commissioner Of Central Tax Central GST And Central Excise , Raigarh Division , Hotel Sagarika Building, Mangaludeepa, Kotra Bypass Road, Near Dimprapur Chowk , Raigarh Chhattisgarh., District : Raigarh, Chhattisgarh 4 - The Superintendent / Superintendent (Preventive) Of Central Tax O/o The Assistant Commissioner Of Central GST And Central Excise , Raigarh Division , Hotel Sagarika Building, Mangaludeepa, Kotra Bypass Road, Near Dimprapur Chowk , Raigarh Chhattisgarh., District : Raigarh, Chhattisgarh 5 - The Inspector Of Central Tax O/o The Assistant Commissioner Of Cental Tax, Central GST And Central Excise , Raigarh Division , Hotel Sagarika Building, Mangaludeepa, Kotra Bypass Road, Near Dimprapur Chowk , Raigarh Chhattisgarh., District : Raigarh, Chhattisgarh 6 - The Inspector (Preventive) Of Cental Tax O/o The Assistant Commissioner Of Central Tax, Central GST And Central Excise , Raigarh Division , Hotel Sagarika Building, Mangaludeepa, Kotra Bypass Road, Near Dimprapur Chowk , Raigarh Chhattisgarh., District : Raigarh, Chhattisgarh 7 - The Joint Commissioner Of Central Tax O/o The Principal Commissioner Of Central Tax, Central CGSTt And Central Excise. Commissionerate , GST Bhawan Dhamtari Road , Tikarapara, Raipur , Chhattisgarh 492 001. ... Respondents Digitally signed by RAMESH KUMAR VATTI Date: 2026.07.10 18:27:48 +0530 2 For Petitioner : Mr. Kanhaiya Yadav, Advocate For Respondents : Mr. Abhishek Banjare, Central Government Counsel Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 10/07/2026 1. At the very outset, learned counsel appearing for the petitioner seeks permission of this Court to withdraw this petition. 2. No objection from other side. 3. Permission granted. 4. Accordingly, this writ petition is dismissed as withdrawn. Sd/- (Rakesh Mohan Pandey) Judge vatti