1 2026:CGHC:16105 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 157 of 2025 * - 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 Resident Of- A-1, Shiv Shiva Mandir Marg, Near Agroha Society, Near Maa Sharda Hospital Raipura, Raipur District- Raipur (C.G.) --- Petitioner Versus 1 - State Of Chhattisgarh Through- Secretary GST- Commercial Tax Department - Mantralaya, Mahanadi Bhawan Atal Nagar, Nawa Raipur District- Raipur (C.G.) 2 - Assistant Commissioner Of Commercial Tax Headquarter Atal Nagar, Nawa Raipur, Office Of Commissioner, State Tax, Chhattisgarh, Raipur Commercial Tax Department GST Bhavan, North Block- Sector- 19, Atal Nagar, Nawa Raipur, District- Raipur (C.G.) 3 - Assistant Commissioner Commercial Tax Bilaspur, Division No.2, Office Of Divisional Deputy Commissioner Commercial Tax, Bilaspur, Division No.2, 3rd Floor GST Bhawan, Commercial Tax Department Yadunandan Nagar, Tifra Bilaspur District- Bilaspur (C.G.) 495223 4 - Commissioner State Tax Chhattisgarh Raipur Officer Of Commissioner State Tax Chhattisgarh, Raipur Commercial Tax Department GST Bhavan North Block- Sector- 19, Atal Nagar, Nawa Raipur District- Raipur (C.G.) --- Respondents And WPT No. 158 of 2025 * - M/s. Budhia Auto, T.P. Nagar, Korba, A Registered Partnership Firm Through Its Partner Mr. Vijay Kumar Budhia, Aged About 63 Years, S/o Late Shyam Sunder Budhia, Resident Of - A-1, Shiv Shiva Mandir Marg, Near Agroha Society, Near Maa Sharda Hospital, Raipura, Raipur, District - Raipur (C.G.) ---Petitioner Versus Digitally signed by RAMESH KUMAR VATTI Date: 2026.04.15 18:53:34 +0530 2 1 - State Of Chhattisgarh Through Secretary GST - Commercial Tax Department - Mantralaya, Mahanadi Bhavan, Atal Nagar, Nawa Raipur, District - Raipur (C.G.) 2 - Assistant Commissioner Of Commercial Tax Headquarter Atal Nagar, Nawa Raipur, Office Of Commissioner, State Tax, Chhattisgarh, Raipur, Commercial Tax Department GST Bhavan, North Block, Sector - 19, Atal Nagar, Nawa Raipur, District - Raipur (C.G.) 3 - Assistant Commissioner Commercial Tax, Bilaspur, Division No. - 2, Office Of Divisional Deputy Commissioner Commercial Tax, Bilaspur, Division No. 2, 3rd Floor, GST 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 GST Bhavan, North Block, Sector-19, Atal Nagar, Nawa Raipur, District - Raipur (C.G.) --- Respondents For Petitioner(s) : Mr. Siddharth Dubey, Advocate For State : Ms. Siddharth Dubey, Advocate For State : Ms. Anuradha Jain, Dy.G.A. Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 08/04/2026 1. At the very outset, learned counsel for the petitioner(s) seeks permission of this Court to withdraw both the petitions with liberty to avail the remedy available under the law. 2. No objection from other side. 3. Consequently, both the petitions stand dismissed as withdrawn with aforesaid liberty. Sd/- (Rakesh Mohan Pandey) Judge vatti