Dismissed¶31

M/S. Budhia Auto, v. State of Chhattisgarh

Chhattisgarh HC7 Apr 2026WPT/158/2025

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 through partner Vijay Kumar Budhia; respondents State of Chhattisgarh GST/Commercial Tax authorities; withdrawal of writ petitions at the outset; liberty to avail remedy available under law; petitions dismissed as withdrawn; no objection by State (Ms. Anuradha Jain, Dy.G.A.); petitioner's counsel Mr. Siddharth Dubey; Coram Rakesh Mohan Pandey, J.; order dated 08/04/2026; neutral citation 2026:CGHC:16105; 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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Coram

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