HARSH WADHWANI v. ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF GST INTELLIGENCE RAIPUR
WPT/6/2026 · 2026-09-28
Shri Narendra Kumar Vyas
body2026
DailyLaw.ai
[ 2026 DAILYLAW 37668 (CHH) · dailylaw.ai ]
DailyLaw.ai
[ 2026 DAILYLAW 37668 (CHH) · dailylaw.ai ]
Judgment text
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CGHC010018552026
2026:CGHC:42444
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 6 of 2026
1. Harsh Wadhwani S/o Santoshi Wadhwani, Aged About 23 Years Proprietor Vijay Laxmi Trade Company, R/o Villa No.- 194 Sapphire Greens, Vidhansabha Road, Raipur Chhattisgarh. 492001
2. Santosh Wadhwani S/o Roopchand Wadhwani, Aged About 49 Years Authorised Representative Of Vijay Laxmi Trade Company, R/o Villa No. 194, Sapphire Greens, Vidhansabha Road, Raipur C.G. 495001
... Petitioner(s) versus
1. Additional Director General Directorate General Of Gst Intelligence Raipur Zonal Unit 4th Floor, Rio Complex, Near Fruit Mandi, Lalpur, Dhamtari Road, Raipur (C.G.) Email- Dggsti-Raipur@Gov.In. 2. Deputy Commissioner Of State Tax Division-02, Raipur, Chhattisgarh Office Of The Joint Commissioner, State Tax, Division-02, Raipur (C.G.)
3. Superintendent/ Appraiser/ Senior Intelligence Officer, Directorate General Of Gst Intelligence Raipur Zone Unit 4th Floor, Rio Complex, Near Fruit Mandi, Lalpur, Dhamtari Road, Raipur (C.G.) Email- Dggsti- Raipur@Gov.In. 4. Joint Commissioner, State Tax, Division-02, Raipur, C.G. Office Of The Joint Commissioner, State Tax, Division-02, Raipur C.G.
5. Union Of India, Through Secretary Department Of Revenue, Ministry Of Finance, North Block, New Delhi- 11000
6. State Of Chhattisgarh Through Secretary Commercial Tax- Gst Department, Mantralaya, Mahanadi Bhavan, Atal Nagar, Nawa Raipur, District Raipur C.G.
7. Commissioner Of State Tax Office Of The Commissioner Of State Tax, Commercial Tax- Gst Department, North Block, Sector-19, Nava Raipur, Atal Nagar, District Raipur C.G.
8. Principal Commissioner, Cgst And Central Excise, Raipur (C.G.) Office Of The Principal Commissioner, Cgst And Central Excise, Raipur (C.G.) Gst Bhawan, Dhamtari Road, Tikrapara, Raipur- 492001, C.G.
9. Idbi Bank Through Nodal Officer Idbi Bank Ltd., Wallfort Ozone, Near Fafadih Chowl, Fafadih, Bilaspur Road, Raipur- 492001 10.Icici Bank Through Nodal Officer, Icici Bank Ltd, Wallfort Ozone, Near Fafadih (Wrongly Mentioned As Gagadih In The Atttachment Form) Chowk, Raipur 49200
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11. Deputy Commissioner Of State Tax Business Intelligence Unit (Biu) Office Of The Commissioner Of State Tax, Commercial Tax- Gst Department, North Block, Sector 19, Nava Raipur, Atal Nagar, District Raipur C.G. 12.Assistant Commissioner Of State Tax Raipur-08, Office Of The Joint Commissioner Of State Tax, Division-02, Raipur, District Raipur C.G.
... Respondent(s) For Petitioner(s) : Mr. Siddharth Dubey, Advocate. For Respondent(s) No.1, 3 & 8 : Mr. Maneesh Sharma, Advocate. For State. : Mr. Gary Mukhopathyay, Addl. Advocate General
(Hon'ble Mr. Justice Narendra Kumar Vyas) Order on Board 29/09/2026
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Learned counsel for the petitioners seeks permission of this Court to withdraw the instant writ petition with liberty to file a fresh petition, if exigency so arises. 2. Permission is granted. 3. Accordingly, the instant writ petition is dismissed as withdrawn with the aforesaid liberty granted to the petitioners. Sd/-
(Narendra Kumar Vyas)
JUDGE Raju
RAVVA SATYANARAYANA RAJU Digitally signed by RAVVA SATYANARAYANA RAJU Date: 2026.09.30 10:40:22 +0530