Prakash Metallic PVT. LTD. vs. Assistant Commissioner
Facts
The petitioner, Prakash Metallic Pvt. Ltd., filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents were the Assistant Commissioner, State Tax (SGST), Division - 1, Raipur, and the Commissioner, SGST Raipur. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the writ petition before the High Court.
Held
The Court granted the petitioner's request to withdraw the writ petition. The Court held that the petitioner should be permitted to withdraw the petition with the liberty to pursue other remedies available under the law. The reasoning was based on the petitioner's expressed desire to explore alternative legal avenues. The Court did not delve into the merits of any GST-related dispute. The operative direction was to dismiss the petition as withdrawn, granting the petitioner the liberty to avail other remedies.
Key Issues
The Court was not required to decide any substantive issues of law or fact. The primary issue before the Court was whether to grant the petitioner's request to withdraw the petition. The petitioner's argument was that they wished to withdraw the petition to avail of alternative remedies available under the law. The respondents did not raise any objection to this request.
AI-generated summary — verify with the full judgment below
CGHC010104452021
2026:CGHC:37606
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 56 of 2021 1 - Prakash Metallic Pvt. Ltd. Address 306, Samta Colony, Raipur (Chhattisgarh), Through Authorized Signatory Sh. Om Prakash Singhania, S/o Sh. Satyanarayan Singhania, Aged About 52 Years, R/o 306, Samta Colony, Raipur (Chhattisgarh), District : Raipur, Chhattisgarh
... Petitioner(s) versus 1 - Assistant Commissioner State Tax (Sgst), Division - 1, Raipur - 5, Civil Lines, Raipur (Chhattisgarh), District : Raipur, Chhattisgarh 2 - Commissioner Sgst Raipur, Chhattisgarh, Gst Bhavan, North Block, Sector - 19, New Raipur, Atal Nagar, Raipur (Chhattisgarh), District : Raipur, Chhattisgarh
... Respondent(s) For Petitioner : Mr. Bhishma Ahluwalia, Advocate appearing though video conferencing For Respondents : Mr. Ajay Kumrani, P.L. Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 21.8.2026 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 law. 2) No objection from ot
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.