Appeal filed against GST orders dismissed as withdrawn by the party with liberty to pursue remedy available under law.
Appeals dismissed as withdrawn with liberty to pursue remedy available under law.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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MANPREET KAUR Digitally signed by MANPREETKAUR Date: 2026.09.17 17:36:55 +0530
CGHC010344692026
2026:CGHC:40330-DB
NAFR
HIGH COURT OF CHHATTISGARH AT BILASPUR
TAXC No. 62 of 2026
LNS Dhanraj Tobacco Export Through Partner Nimish Sunil Agrawal Son Of Shri Sunil Agrawal Aged About 47 Years Ge Road, VillageTedesara, Tehsil And District- Rajnandgaon, (C.G.)- 491441
--- Petitioner(s)
versus
The Commissioner Of Central Gst And Cental Excise Gst Building, Dhamtari Road, Tikrapara, Raipur, District- Raipur, (C.G.)- 492001
--- Respondent(s)
TAXC No. 66 of 2026
LNS Enterprises Through Prop. Nimish Sunil Agrawal Son Of Sunil Agrawal Aged About 47 Years G E Road, Village -Tedesara, Tehsil And District - Rajnandgaon, (C.G.) -491441
--- Petitioner(s)
Versus
The Commissioner Of Central G S T And Central Excise G S T Building Dhantari Road, Tikrapara, Raipur, District - Raipur, (C.G.) -492001
--- Respondent(s)
TAXC No. 64 of 2026
LNS Dhanraj Tobacco Export Through Partner Nimish Sunil Agrawal S/o Shir Sunil Agrawal -Aged About 47 Years G E Road, Village Tedesars, Tehsil And District Rajnandgaon, C. G. 491441.
--- Petitioner(s)
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Versus
The Commissioner Of Central Gst And Central Excise G S T Building Dhamtari, Road Tikrapara, Raipur District Raipur C.G. 492001.
--- Respondent(s)
TAXC No. 63 of 2026
L N S Dhanraj Tobacco Export Through Partner Nimish Sunil Agrawal S/o Shri Sunil Agrawal Aged About 47 Years G.E. Road, Village Tedesara, Tehsil And District - Rajnandgaon Chhattisgarh 491441
--- Petitioner(s)
Versus
The Commissioner Of Central G S T And Central Excise G S T Building, Dhamtari Road, Tikrapara, Raipur, District Raipur, Chhattisgarh 492001
--- Respondent(s)
For Petitioner(s) : Mr. S. Rajeshwar Rao, Advocate assisted by Mr. Aditya Dwivedi, Advocate For Respondent(s) : Mr. Ashutosh Singh Kachhwaha, Advocate
Hon'ble Mr. Parth Prateem Sahu, Judge
Hon'ble Mrs. Sushma Sawant, Judge
Order on Board
Per Parth Prateem Sahu , Judge
16.09.2026
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Sd/Sd/-
(Parth Prateem Sahu) (Sushma Sawant) Judge Judge
Manpreet
LNS Dhanraj Tobacco Export Through Partner Nimish Sunil Agrawal
The Commissioner Of Central Gst And Central Excise
Parth Prateem Sahu
Sushma Sawant
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
