Dismissed¶20

M/S. Budhia Auto v. State of Chhattisgarh

Chhattisgarh HC6 Apr 2026WPT/160/2025

Case brief

AI extract

What is this about?

Chhattisgarh High Court at Bilaspur; WPT No. 160 of 2025; decided 7.4.2026 by Hon'ble Shri Justice Rakesh Mohan Pandey (single judge). Petitioner: M/s. Budhia Auto T.P. Nagar, Korba (registered partnership firm through partner Vijay Kumar Budhia); counsel Siddharth Dubey. Respondents: State of Chhattisgarh through Secretary, GST-Commercial Tax Department, Assistant Commissioners of Commercial Tax (Headquarters Nawa Raipur and Bilaspur Division No. 02) and Commissioner State Tax, Chhattisgarh; counsel Suyashdhar Badgaiya, G.A. Petition dismissed as withdrawn with liberty to pursue available statutory remedies; no objection from respondents. Marked NAFR.

What did the court decide?

Liberty to avail the remedy available under the law ¶20

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

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Digitally signed by AJINKYA PANSARE Date: 2026.04.07 17:14:29 +0530

2026:CGHC:15842

NAFR

HIGH COURT OF CHHATTISGARH AT BILASPUR

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WPT No. 160 of 2025

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1 - 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, R/o- A-1, Shiv Shiva Mandir Marg, Near Agroha Society, Near Maa Sharda Hospital, Raipura, Raipur, District : Raipur, Chhattisgarh

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... Petitioner(s)

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versus

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1 - State Of Chhattisgarh Through Secretary G.S.T.-Commercial Tax Department- Mantralaya Mahanadi Bhavan, Atal Nagar, Nawa Raipur, District : Raipur, Chhattisgarh

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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 G.S.T. 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. 02, Office Of Divisional Deputy Commissioner Commercial Tax, Bilaspur, Division No. 2, 3rd Floor, G.S.T. 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 G.S.T. Bhavan, North Block, Sector-19, Atal Nagar, Nawa Raipur, District Raipur, C.G.

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... Respondent(s)

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For Petitioner	: Mr. Siddharth Dubey, Advocate
For State	: Mr. Suyashdhar Badgaiya, G.A.

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Hon’ble Shri Justice Rakesh Mohan Pandey

Order On Board

7.4.2026

1) At the very outset, learned counsel for the petitioner seeks permission of this Court to withdraw this petition with liberty to avail the remedy available under the law.

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2) No objection from other side.

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3) Consequently, this petition stands dismissed as withdrawn with aforesaid liberty.

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Sd/-

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(Rakesh Mohan Pandey) JUDGE

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A j i n k y a

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

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