Dinesh Dubey vs. State Of Chhattisgarh

WPS/4840/2026HC ChhattisgarhGSTCNR CGHC01024135202629 June 2026Bench: HON'BLE SHRI JUSTICE BIBHU DATTA GURU2 pages
AI SummaryDismissed

Facts

The petitioner, Dinesh Dubey, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents were the State of Chhattisgarh through the Secretary, Commercial Tax (Excise) Department, the Commissioner of Excise, Commercial Tax and GST, and the Assistant Commissioner, Excise, District Bilaspur. The petitioner's counsel sought permission to withdraw the petition, stating it was defective, and requested liberty to file it afresh. The Court considered this submission.

Held

The Court allowed the petitioner's request to withdraw the writ petition. The Court noted the submission made by the learned counsel for the petitioner that the present petition was defective and that permission was sought to withdraw it with liberty to file afresh. In view of this submission, the Court dismissed the writ petition as withdrawn, granting the petitioner the liberty to file the petition again. No specific provisions of the GST Act or related laws were discussed or interpreted, as the matter was decided on a procedural point of withdrawal.

Key Issues

The primary issue before the Court was whether to grant the petitioner's request to withdraw the writ petition with liberty to file it afresh due to its defective nature. The petitioner's side argued that the petition was defective and sought permission to withdraw and refile. The respondents' side, represented by the Government Advocate, did not present any arguments against the withdrawal request as recorded in the judgment. The Court had to decide whether to allow the withdrawal with the requested liberty.

AI-generated summary — verify with the full judgment below

1

2026:CGHC:26462

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPS No. 4840 of 2026 Dinesh Dubey S/o Late Radheshyam Dubey Aged About 56 Years R/o Near Dr. Dixit Nursing Home, Kududand, Police Station - Civil Line, District Bilaspur Chhattisgarh

... Petitioner versus 1 - State Of Chhattisgarh Through Secretary Commercial Tax (Excise) Department, Mahanadi Bhawan, Mantralaya, Atal Nagar, Nava Raipur, District Raipur Chhattisgarh 2 – Commissioner, Excise Commercial Tax And GST Bhawan, First Floor Nava Raipur, Atal Nagar, District Raipur Chhattisgarh 3 - Assistant Commissioner, Excise District Bilaspur Chhattisgarh ... Respondents (Cause title is taken from Case Information System) For Petitioner : Mr. S.P. Kale, Advocate For Respondents/ State : Mr. Avinash Singh, Govt. Advocate (HON’BLE SHRI JUSTICE BIBHU DATTA GURU) Order on Board 30/06/2026 SOURABH BHILWAR SOURABH BHILWAR Date: 2026.06.30 17:33:35 +0530

2

1.

Learned counsel appearing for the petitioner seeks permission of this Court to withdraw the present petition with liberty to file afresh, as the present petit

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.