1 CGHC010302012026 2026:CGHC:42032 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 136 of 2026 1. M/s Essar Enterprises (Gstin-22ajlpc 6337j1za) A Proprietorship Firm, Through Its Sole Proprietor Namely Inderpal Singh Chhabra, Son Of Surinder Singh Chhabra, Adhar No. 907079324752, Presently Aged Around 37 Years, Resident Of Crazy Cool, Daily Market, Main Road, Haryana Bhawan, Raurkela (M), District Sundergarh, Odisha, Pin - 769001. 2. M/s Essar Enterprises (G.S.T.I.N.-20ajlpc6337j1ze) A Proprietorship Firm, Through Its Sole Proprietor Namely Inderpal Singh Chhabra, Son Of Surinder Singh Chhabra, Aadhar No. 907079324752, Presently Aged Around 37 Years, Resident Of Crazy Cool, Daily Market, Main Road, Haryana Bhawan, Raurkela (M), District - Sundergarh, Odisha, Pin- 769001 ... Petitioner(s) versus 1. Union Of India Through The Secretary Ministry Of Finance, (Department Of Revenue) No. 137, North Block, New Delhi- 110001 2. Central Board Of Indirect Tax And Customs Ministry Of Finance North Block, New Delhi - 110001 3. The Principal Commissioner C.G.S.T And Central Excise. G.S.T. Bhawan, Tikrapara, Dhamtari Road, Raipur (C.G.) 492001 4. Additional Commissioner Raipur, Office Of The Principal Commissioner, C.G.S.T. And Central Excise Jurisdiction - Raigarh-1, Bilaspur Division-2, Chhattisgarh 5. Additional Commissioner Ranchi, Office Of The Principal Commissioner, C.G.S.T. And Central Excise. 2 6. Additional Director Office Of Director General Of G.S.T. Intelligence, Raipur Zonal Unit, 4th Floor R.I.O. Complex, Lalpur, Dhamtari Road, Raipur (C.G.) 7. Deputy Director Office Of Director General Of G.S.T. Intelligence, D.G.- East Kolkata, Jurisdiction- Chhattisgarh And Jharkhand. ... Respondent(s) For Petitioner(s) : Mr. Hari Agrawal, Advocate. For Respondent(s) : None (Hon'ble Mr. Justice Narendra Kumar Vyas) Order on Board 26/09/2026 1. Learned counsel for the petitioner seeks permission of this Court with liberty to take recourse as may be available to him under the law. 2. Permission is granted. 3. Accordingly, the instant writ petition is dismissed as withdrawn with the aforesaid liberty granted to the petitioner. Sd/- (Narendra Kumar Vyas) JUDGE Raju RAVVA SATYANARAYANA RAJU Digitally signed by RAVVA SATYANARAYANA RAJU Date: 2026.09.26 17:30:34 +0530