Dismissed¶31

M/S. Budhia Auto v. State of Chhattisgarh

Chhattisgarh HC7 Apr 2026WPT/157/2025

Case brief

AI extract

What is this about?

Chhattisgarh High Court, Bilaspur; WPT No. 157 of 2025 and WPT No. 158 of 2025; petitioner M/s. Budhia Auto, T.P. Nagar, Korba (partnership firm, partner Vijay Kumar Budhia); respondents: State of Chhattisgarh (Secretary GST/Commercial Tax), Assistant Commissioner of Commercial Tax (HQ and Bilaspur Division No.2), Commissioner State Tax. Counsel for petitioner withdrew both petitions at the outset seeking liberty to pursue available legal remedies; no objection from State. Dismissed as withdrawn with such liberty by Justice Rakesh Mohan Pandey on 08/04/2026. No merits decided; no statutes or precedents cited; marked NAFR.

What did the court decide?

Permission to withdraw both petitions with liberty to avail the remedy available under the law. ¶31

M/S. Budhia Auto Vs State of Chhattisgarh — Chhattisgarh HC (2026) — LawSathi Research

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Digitally signed by RAMESH KUMAR VATTI Date: 2026.04.15 18:53:34 +0530

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2026:CGHC:16105

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NAFR

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HIGH COURT OF CHHATTISGARH AT BILASPUR

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WPT No. 157 of 2025

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*** -** 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.)

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--- Petitioner

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Versus

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1 - State Of Chhattisgarh Through- Secretary GST- Commercial Tax Department - Mantralaya, Mahanadi Bhawan Atal Nagar, Nawa Raipur District- Raipur (C.G.)

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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.)

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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

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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.)

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--- Respondents

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And

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WPT No. 158 of 2025

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*** -** 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

1 - State Of Chhattisgarh Through Secretary GST - Commercial Tax Department - Mantralaya, Mahanadi Bhavan, Atal Nagar, Nawa Raipur, District - Raipur (C.G.)

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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.)

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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

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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.)

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--- Respondents

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For Petitioner(s) : Mr. Siddharth Dubey, Advocate For State : Ms. Anuradha Jain, Dy.G.A.

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Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board

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08/04/2026

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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.

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No objection from other side.

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Consequently, both the petitions stand dismissed as withdrawn with aforesaid liberty.

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Sd/-

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(Rakesh Mohan Pandey) Judge

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vatti

M/S. Budhia Auto v. State of Chhattisgarh

Case brief

What is this about?

What did the court decide?

M/S. Budhia Auto v. State of Chhattisgarh

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

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