1 2026:CGHC:15842 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 160 of 2025 1 - M/s. Budhia Auto T.P. Nagar, Korba, A Registered Partnership Firm Through Its Partner Mr. Vijay Kumar Budhia, Aged About 63 Years, Son Of Late Shyam Sunder Budhia, R/o- A-1, Shiv Shiva Mandir Marg, Near Agroha Society, Near Maa Sharda Hospital, Raipura, Raipur, District : Raipur, Chhattisgarh ... Petitioner(s) versus 1 - State Of Chhattisgarh Through Secretary G.S.T.-Commercial Tax Department- Mantralaya Mahanadi Bhavan, Atal Nagar, Nawa Raipur, District : Raipur, Chhattisgarh 2 - Assistant Commissioner Of Commercial Tax Headquarter Atal Nagar, Nawa Raipur, Office Of Commissioner, State Tax, Chhattisgarh, Raipur, Commercial Tax Department G.S.T. Bhavan, North Block, Sector-19, Atal Nagar, Nawa Raipur, District Raipur, C.G. 3 - Assistant Commissioner Commercial Tax, Bilaspur, Division No. 02, Office Of Divisional Deputy Commissioner Commercial Tax, Bilaspur, Division No. 2, 3rd Floor, G.S.T. Bhavan, Commercial Tax Department, Yadunandan Nagar, Tifra, Bilaspur, District- Bilaspur, C.G. 495223 4 - Commissioner State Tax, Chhattisgarh, Raipur, Office Of Commissioner, State Tax, Chhattisgarh, Raipur, Commercial Tax Department G.S.T. Bhavan, North Block, Sector-19, Atal Nagar, Nawa Raipur, District Raipur, C.G. ... Respondent(s) For Petitioner : Mr. Siddharth Dubey, Advocate For State : Mr. Suyashdhar Badgaiya, G.A. Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board Digitally signed by AJINKYA PANSARE Date: 2026.04.07 17:14:29 +0530 2 7.4.2026 1) At the very outset, learned counsel for the petitioner seeks permission of this Court to withdraw this petition with liberty to avail the remedy available under the law. 2) No objection from other side. 3) Consequently, this petition stands dismissed as withdrawn with aforesaid liberty. Sd/- (Rakesh Mohan Pandey) JUDGE A j i n k y a