Dismissed¶26

Planet Earth Realbuild LLP v. Assistant Commissioner

Chhattisgarh HC27 Oct 2025WPT/155/2021

Case brief

AI extract

What is this about?

Chhattisgarh HC Bilaspur; WPT No. 155 of 2021 & WPT No. 176 of 2021; Planet Earth Realbuild LLP; Ambuja Realty Development Limited; Assistant Commissioner State Tax (SGST) Circle 8 Raipur; writ petitions (T) dismissed as infructuous; assessment order and appellate order passed in WPT 155/2021; assessment order passed, appeal pending in WPT 176/2021; State counsel concession; decided 28/10/2025 by Justice Naresh Kumar Chandravanshi.

What did the court decide?

Both writ petitions (T) are dismissed as having become infructuous, the petitioners' counsel having submitted and the learned State counsel having conceded that the matters had been finally adjudicated. ¶26

Planet Earth Realbuild LLP Vs Assistant Commissioner — Chhattisgarh HC (2025) — LawSathi Research

2025:CGHC:52408

RUKHSAR BANO

NAFR

Digitally signed by RUKHSAR BANO Date: 2025.10.30 14:27:54 +0530

¶6

HIGH COURT OF CHHATTISGARH AT BILASPUR

¶7

WPT No. 155 of 2021

¶8

1 - Planet Earth Realbuild Llp Hira Arcade, Near New Bus Stand Pandri, Raipur Chhattisgarh, Through Its Authorized Signatory Sh. Vinay Kumar Agrawal, S/o Sh. Hanuman Prasad Agrawal , Aged About 35 Years, R/o Opposite Pahaljani Nursing Home, Anupam Nagar Raipur Chhattisgarh.

¶9

--- Petitioner

¶10

versus

¶11

1 - Assistant Commissioner State Tax (SGST) , Circle 8, Raipur Civil Lines Raipur.

¶12

--- Respondent

¶13

WPT No. 176 of 2021

¶14

1 - Ambuja Realty Development Limited Ambuja City Centre Mall, Vidhan Sabha Road Mowa, Near Saddu Nala, Raipur, Chhattisgah 492007 Through Its Authorized Signatory Jaspreet Kaur, D/o Harchand Singh, Aged About 32 Years R/o 30/3, Baroda Sarani, Baljit Apartment- 1, 2^nd Floor, Flat No. 7, Kolkata, West Bengal.

¶15

--- Petitioner

¶16

Versus

¶17

1 - Assistant Commissioner State Tax (SGST), Circle- 8, Raipur, Civil Lines, Raipur, Chhattisgarh.

¶18

--- Respondent

¶19

(Cause title, as taken from CIS)

¶20

¶21

For Petitioners : Mr. Hari Agrawal, Advocate appears on behalf of Mr. Bhishma Ahluwalia, Advocate For Respondent : Mr. Dilman Rati Minj, Govt. Advocate.

¶22

(Hon'ble Shri Justice Naresh Kumar Chandravanshi) Order on Board 28/10/2025

¶23

Heard.

¶24

Learned counsel appearing for the petitioners submits that the appellate authority has passed the assessment order and appellate order in WPT No.155/2021 and the assessment order has been passed and appeal is pending in WPT No.176/2021. He further submits that the matters have been finally adjudicated, therefore, both petitions have become infructuous.

¶25