Supertron Electronics PVT LTD. vs. Assistant Commissioner
Facts
The petitioner, Supertron Electronics Pvt Ltd., filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondent was the Assistant Commissioner, SGST, Raipur. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed. The matter came before the Court on April 15, 2026.
Held
The Court granted the petitioner's request to withdraw the writ petition. The Court held that the petitioner should be permitted to approach the Goods and Service Tax Appellate Tribunal (GSTAT), Chhattisgarh Bench. The reasoning for this decision is based on the petitioner's explicit request and the absence of any objection from the respondent. The ratio decidendi is that a party can withdraw a writ petition and pursue alternative remedies if permitted by the court and without objection from the opposing party. The operative direction was to dismiss the petition as withdrawn with liberty to approach the GSTAT. No issues were expressly left undecided.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition with liberty to approach the Goods and Service Tax Appellate Tribunal (GSTAT), Chhattisgarh Bench? The petitioner, through their counsel, sought permission to withdraw the writ petition and approach the GSTAT. The revenue or State did not raise any objection to this request. The judgment does not record any specific arguments made by either side beyond the petitioner's request for withdrawal and the respondent's lack of objection.
AI-generated summary — verify with the full judgment below
2026:CGHC:17282
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 196 of 2023 • Supertron Electronics Pvt Ltd. Ground First Floor, House No. C- 125, Sector-1, Devendra Nagar, Raipur (Chhattisgarh)
... Petitioner(s) versus • Assistant Commissioner, Sgst, Raipur State Tax (Sgst), Circle-8, Raipur, Civil Lines, Raipur
... Respondent(s) For Petitioner : Ms. Shalini Kashyap, Advocate on behalf of Mr. Bhishma Ahluwalia, Advocate For State : Ms. Anuradha Jain, Dy. G.A. Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 15.4.2026 1) At the very outset, learned counsel for the petitioner seeks permission of this Court to withdraw this petition with liberty to approach Goods and Service Tax Appellate Tribunal (GSTAT), Chhattisgarh Bench. 2) No objection from other side. 3) Consequently, this petition stands dismissed as withdrawn with the aforesaid liberty. (Rakesh Mohan Pandey) JUDGE A j i n k y a PANSARE Date: 2026.04.16 11:04:42 +0530
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.