1 CGHC010278692020 2026:CGHC:31417 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 104 of 2020 1 - M/s Mahavir Moulds India Pvt. Ltd. Unit Ii Village Tanda, Siltara, Raipur Through Shri Banbir Singh, Executive Managing Director, Mahavir Moulds India Pvt. Ltd., 27/125, New Shanti Nagar, Raipur Chhattisgarh, District : Raipur, Chhattisgarh --- Petitioner versus 1 - State Of Chhattisgarh Through Department Of Mahanadi Bhawan, Commercial Tax Department, New Mantralaya, New Raipur, District Raipur Chhattisgarh, District : Raipur, Chhattisgarh 2 - Commercial Tax Officer, Office Of Assistant Commissioner, Commercial Tax Department, Raipur Circle-4, Near Raj Bhawan, Civil Lines, Raipur Chhattisgarh, District : Raipur, Chhattisgarh 3 - Assistant Commissioner, Commercial Tax Department Headquarter, Atal Nagar, Raipur Chhattisgarh, District : Raipur, Chhattisgarh 4 - Gopal Verma, Assistant Commissioner, Commercial Tax Department Headquarter, Atal Nagar, Raipur Chhattisgarh, District : Raipur, Chhattisgarh --- Respondent(s) WPT No. 109 of 2020 1 - M/ S Mahavir Moulds India Pvt. Ltd. Unit Ii, Village Tanda, Siltara, Raipur Through Shri Banbir Singh, Executive Managing Director, Mahavir Moulds India Pvt. Ltd., 27 / 125, New Shanti Nagar, Raipur Chhattisgarh., District : Raipur, Chhattisgarh ---Petitioner(s) Versus 1 - State Of Chhattisgarh, Through Department Of Mahanadi Bhawan, REKHA SINGH Digitally signed by REKHA SINGH DN: cn=REKHA SINGH, ou=HIGH COURT, o=HIGH COURT OF CHHATTISGARH, st=Chhattisgarh, c=IN Date: 2026.07.24 09:57:14 +0530 -2- Commercial Tax Department, New Mantralaya, New Raipur, District Raipur Chhattisgarh., District : Raipur, Chhattisgarh 2 - Commercial Tax Officer, Office Of Assistant Commissioner, Commercial Tax Department, Raipur Circle-4, Near Raj Bhawan, Civil Lines, Raipur Chhattisgarh., District : Raipur, Chhattisgarh 3 - Assistant Commissioner, Commercial Tax Department Headquarter, Atal Nagar, Raipur Chhattisgarh., District : Raipur, Chhattisgarh 4 - Gopal Verma, Assistant Commissioner, Commercial Tax Department Headquarter, Atal Nagar, Raipur Chhattisgarh., District : Raipur, Chhattisgarh --- Respondent(s) WPT No. 108 of 2020 1 - M/s Mahavir Moulds India Pvt. Ltd. Unit Ii Village Tanda, Siltara, Raipur Through Shri Banbir Singh Executive Managing Director, Mahavir Moulds India Pvt. Ltd. 27/125, New Shanti Nagar, Raipur Chhattisgarh., District : Raipur, Chhattisgarh ---Petitioner(s) Versus 1 - State Of Chhattisgarh Through Department Of Mahanadi Bhawan, Commercial Tax Department, New Mantralaya, New Raipur, District Raipur Chhattisgarh., District : Raipur, Chhattisgarh 2 - Commercial Tax Officer Office Of Assistant Commissioner, Commercial Tax Department, Raipur Circle - 4, Near Raj Bhawan, Civil Lines, Raipur Chhattisgarh., District : Raipur, Chhattisgarh 3 - Assistant Commissioner Commercial Tax Department Headquarter, Atal Nagar, Raipur Chhattisgarh., District : Raipur, Chhattisgarh 4 - Gopal Verma Assistant Commissioner, Commercial Tax Department, Headquarter, Atal Nagar, Raipur Chhattisgarh., District : Raipur, Chhattisgarh ---- Respondents For Petitioners : Mr. Hari Agrawal, Advocate For State : Ms. Anuradha Jain, Dy. G.A. Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 23.07.2026 3 1. It is contended by Mr. Agrawal that the petitioner has already preferred revision(s) before the Commissioner, Commercial Tax Department and therefore, he may be permitted to withdraw these petitions. He would contend that a direction may be issued to the authority concerned to decide pending revision(s) expeditiously in accordance with law. 2. No objection from other side. 3. Permission is granted. 4. The writ petitions are dismissed as withdrawn. However, the Commissioner, Commercial Tax Department is directed to decide pending revision(s) preferred by the petitioner expeditiously strictly in accordance with law. Sd/- (Rakesh Mohan Pandey) Judge Rekha