1 2026:CGHC:17846 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 59 of 2025 * - M/s Aayushman Traders Through Its Proprietor Smt. Shilpee Agrawal W/o Shri Pankaj Agrawal R/o Near Mangal Bhawan House No. 05/09 Dindayal Puram New Khursipar Bhiali Tahsil And District - Durg (C.G.) - 490011 ... Petitioner Versus 1 - The State Of Chhattisgarh Through Principal Secretary Department Of Commercial Taxes And GST Mantralaya Mahanadi Bhawan New Raipur Atal Nagar District - Raipur (C.G.) – 492002 2 - The Principal Commissioner CGST Chhattisgarh GST Bhawan Tikrapara Raipur District - Raipur (C.G.) – 492002 3 - The Joint Commissioner (Enforcement ) SGST And State Tax Chhattisgarh State Tax Raipur New Raipur Atal Nagar District - Raipur (C.G.) – 492002 4 - Neeta Diwan (Additional ) Assistant Commissioner State Tax Durg Chhattisgarh State Tax Division Durg Circle - 2 Durg (C.G.) ... Respondents For Petitioner : Mr. Abhishek Singh, Advocate holding the brief of Mr. Anurag Tripathi, Advocate For Respondents/State : Ms. Anuradh Jain, Dy. Govt. Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 20/04/2026 1. The petitioner has filed this petition seeking the following relief(s):- “10.1 That, this Hon’ble court may kindly be pleased to issue an appropriate writ, order, or direction quashing the impugned proceedings of inspection and search done by Respondent No. 4 along with its team; 10.2 That, to direct the Respondents to refund forced spot recovery of Rs.15,09,041/- (Rupees Fifteen Lakhs Nine Thousand and Forty-One only) under DRC-03 vide ARN Digitally signed by RAMESH KUMAR VATTI Date: 2026.04.21 14:43:20 +0530 2 AD220325006536H dated 10.03.2025 and return of two post- dated bearing No. 51347 dated 30.03.2025 of Rs.15,09,072, & No. 51348 dated 15.04.2025 of Rs.15,09,072, obtained under coercion; 10.3 That, any other relief(s) that this Hon’ble Court may deem fit and proper to grant in the interest of Justice; together with the cost of the petition.” 2. Mr. Abhishek Singh, learned counsel appearing for the petitioner seeks permission of this Court to withdraw this petition with liberty to avail remedy available under the law. 3. No objection from other side. 4. Permission granted. 5. Accordingly, the petition is dismissed as withdrawn with the aforesaid liberty. Sd/- (Rakesh Mohan Pandey) Judge vatti