Lns Enterprises v. The Commissioner Of Central G S T And Central Excise G S T Building

Court
Chhattisgarh High Court
Case number
TAXC/66/2026
Date of judgment
15 Sept 2026
Bench
HON'BLE SHRI JUSTICE PARTH PRATEEM SAHU,HON'BLE SMT. JUSTICE SUSHMA SAWANT
Petitioner
LNS ENTERPRISES
Respondent
THE COMMISSIONER OF CENTRAL G S T AND CENTRAL EXCISE G S T BUILDING
CNR
CGHC010344902026

Judgment

1

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, Village- Tedesara, 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) MANPREET KAUR Digitally signed by MANPREET KAUR Date: 2026.09.17 17:36:55 +0530

2 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 1.

Heard Mr. S. Rajeshwar Rao, learned counsel assisted by Mr.

Aditya Dwivedi, learned counsel for the appellants and Mr.

Ashutosh Singh Kachhwaha, learned counsel for respondents.

3 2.

After arguing at some length, learned counsel for the appellants seeks permission of this Court to withdraw the present appeals, with liberty to take recourse to the remedy available under law.

3.

Learned counsel for the respondent has no objection.

4.

In view of the submission made by learned counsel for the appellants, these appeals are dismissed as withdrawn with liberty as prayed for.

5.

Certified copy of the documents annexed in the appeals, if any, be returned back to the counsel for the appellants after obtaining the photocopy of the same.

Sd/- Sd/- (Parth Prateem Sahu) (Sushma Sawant) Judge Judge

Manpreet

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Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.