1 2026:CGHC:6447 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 17 of 2026 • Mrs. Usha Devi W/o Ranjeet Singh Aged About 45 Years R/o A- 133, Agya Nagar Bilaspur, District : Bilaspur, Chhattisgarh ... Petitioner versus 1. State Of Chhattisgarh Through The Secretary, Commercial Tax Department, Mahanadi Bhawan, Mantralaya, Nawa Raipur, Atal Nagar, District : Raipur, Chhattisgarh 2. The Commercial Tax Officer Circle- 2, Bilaspur, District : Bilaspur, Chhattisgarh 3. The Assistant Commissioner (Commercial Tax) Circle- 2, Bilaspur, District : Bilaspur, Chhattisgarh ... Respondent(s) For Petitioner : Ms. Deeksha Jaiswal, Advocate For Respondents/ State : Ms. Anuradha Jain, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 05.02 .2026 1. The petitioner has filed this petitioner seeking following relief :- “10.1 That, the Hon'ble court may be pleased to direct the respondent authority to decide the petitioner's pending OTS application. 10.2 That, any other relief/order which may deem fit and just in the facts and circumstances of the case including award of the costs of the petition may be given.” 2. Ms. Jaiswal would submit that the Assessment Officer, Commercial Tax passed an assessment order on 05.01.2017 and against said order an SIDDHANT TAMRAKAR Digitally signed by SIDDHANT TAMRAKAR Date: 2026.02.05 14:00:21 +0530 2 application was moved before the respondent No. 2 on 12.12.2025 according to the provisions of Chhattisgarh Outstanding Tax, Interest and Penalty Settlement Act, 2023, but till date it has not been adjudicated. She would submit that a direction may be issued to the respondent No. 2 to decide the pending application dated 12.12.2025 expeditiously within stipulated time. 3. On the other hand, Ms. Anuradha Jain would oppose. 4. Taking into consideration the limited prayer made by Ms. Jaiswal, this petition, at this juncture, is disposed of with a direction to the respondent No. 2 to decide the pending application moved by the petitioner dated 12.12.2025, preferably within a period of two months from the date of receipt of copy of this order. 5. With the aforesaid observation(s), the instant petition is hereby disposed of. Sd/- (Rakesh Mohan Pandey) Judge $iddhant