Lns Dhanraj Tobacco Export vs. The Commissioner Of Central GST And Central Excise

TAXC/64/2026HC ChhattisgarhGSTCNR CGHC01034450202615 September 2026Bench: HON'BLE SHRI JUSTICE PARTH PRATEEM SAHU,HON'BLE SMT. JUSTICE SUSHMA SAWANT3 pages
AI SummaryDismissed

Held

The High Court allowed the appellants' request, dismissing the appeals as withdrawn and granting them liberty to pursue other available legal remedies.

Facts

The appellants, LNS Dhanraj Tobacco Export and LNS Enterprises, filed multiple appeals before the High Court. During the hearing, their counsel sought permission to withdraw these appeals.

Key Issues

The key legal issue was whether the High Court should grant permission to the appellants to withdraw their appeals with liberty to pursue alternative legal remedies.

AI-generated summary — verify with the full judgment below

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

The judgment continues below.

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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.