M/S Escorts Limited v. State of Chhattisgarh
Case brief
What is this about?
High Court of Chhattisgarh at Bilaspur; WPT No. 202 of 2021; M/s Escorts Limited v. State of Chhattisgarh & others (Commissioner of Commercial Tax Raipur; Assistant Commissioner of Commercial Tax Bilaspur Division No. 1; Commercial Tax Officer Circle-II Bilaspur); Article 226 writ petition; challenge to letter dated 04.8.2021 (Annexure P-1); final assessment order dated 26.12.2025 (Annexure-D/1) by respondent No. 3; petition disposed of as infructuous with liberty to avail statutory remedy; decided 14.01.2026 by Naresh Kumar Chandravanshi, J.; petitioner's counsel Hari Agrawal; State counsel Anuradha Jain, Dy. Govt. Advocate.
What did the court decide?
Petition disposed of as infructuous; liberty granted to the petitioner to avail the remedy available under the law (to challenge the final assessment order dated 26.12.2025). No substantive relief on the impugned letter; no costs awarded.