1 CGHC010032212024 2026:CGHC:34336 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 22 of 2024 * - M/s Sharda Enterprises A Proprietor Ship Firm Through Its - Proprietor, Nitesh Agrawal, S/o Late Shri Chhaganlal Agrawal, Aged About 46 Years, R/o 54/601, CSEB Road, Near Bamleshwari Mandir, Dagania, Raipur, Chhattisgarh. ... Petitioner Versus 1 - State Of Chhattisgarh Through The Principal Secretary, Department Of Commercial Tax - GST, GST Bhawan, North Block, Sector -19, Atal Nagar, Nawa Raipur, District - Raipur, Chhattisgarh. 2 - Commissioner Commercial Tax Department, Department Of Commercial Tax-GST, GST Bhawan, North Block, Sector -19, Atal Nagar, Nawa Raipur, District - Raipur, Chhattisgarh. 3 - Assistant Commissioner State Tax, Circle -1, Behind Rajhawan, Civil Line Raipur, District - Raipur, Chhattisgarh. 4 - Joint Commissioner (Appeal) State Tax- GST Division -II, Commercial Tax - GST Department, Raipur, District - Raipur, Chhattisgarh. ... Respondents For Petitioner : Mr. Sanjay Agrawal, Advocate For Respondents/State : Mr. Ajay Kumrani, Panel Lawyer Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 05/08/2026 1. At the outset, learned counsel appearing for the petitioner seeks permission of this Court to withdraw this petition with liberty to prefer an appeal before the GST Appellate Tribunal, as the said Tribunal is now functional. Digitally signed by RAMESH KUMAR VATTI Date: 2026.08.06 11:35:41 +0530 2 2. Learned counsel appearing for the respondents/State has no objection to the said prayer. 3. Permission granted. 4. Accordingly, the present writ petition is hereby dismissed as withdrawn. However, the petitioner would be at liberty to prefer an appeal before the GST Appellate Tribunal within a period of 30 days from today, along with an application for grant of stay and the interim relief granted by this Court shall continue to operate for a further period of 30 days. Sd/- (Rakesh Mohan Pandey) Judge vatti