Dhaatri Mines And Resources Private Limited vs. State Of Chhattisgarh

WPT/50/2026HC ChhattisgarhGSTCNR CGHC01013059202626 April 2026Bench: HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY2 pages
AI SummaryDismissed

Facts

The petitioner, Dhaatri Mines And Resources Private Limited, through its authorized representative, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents included the State of Chhattisgarh, the Directorate General of GST Intelligence, the Deputy Commissioner, Business Intelligence Unit, and the Superintendent, Central GST and Production. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this petition is not detailed, other than the filing of the writ petition itself.

Held

The Court allowed the petitioner's application for withdrawal of the writ petition. Consequently, the petition was dismissed as withdrawn. The Court granted the petitioner liberty to file a fresh petition. The reasoning behind this decision is not elaborated upon, but it indicates the Court's willingness to permit withdrawal under such circumstances. The ratio decidendi is that a writ petition can be dismissed as withdrawn with liberty to file a fresh one, at the discretion of the Court, upon an application by the petitioner.

Key Issues

The primary issue before the Court was whether to allow the petitioner's application for withdrawal of the writ petition. The petitioner sought to withdraw the petition, implying a desire to potentially refile it later. The State and the other respondents' arguments are not recorded in the judgment. The question of law revolves around the Court's discretion to permit the withdrawal of a writ petition, particularly when liberty to file a fresh petition is sought.

AI-generated summary — verify with the full judgment below

1

2026:CGHC:19274

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 50 of 2026 1 - Dhaatri Mines And Resources Private Limited Proprietor M/s. Kejriwal Director Of Dhaatri Mines And Resources Private Limited, R/o Village Gumga, Post Dandgaon, Block Udaypur, District- Sarguja (C.G.) Pin Code -497116 Through Authentic Person Rokham Bhaskar Rao Accountant Kejriwal Mining Private Limited,

... Petitioner(s) versus 1 - State Of Chhattisgarh Through The Secretary, Gst Cum Finance Sector- 19, Mantralaya Mahanadi Bhawan Atal Nagar, New Raipur, District-

Raipur

(C.G.) 2 - Directorate General Of Gst Intelligence, Raipur Zonal Unit, 4th Floor, Riyo

Complex,

Dhamtari

Road

Raipur

(C.G.) 3 - The Deputy Commissioner, Business Intelligence Unit (Biu) Office Of The Commissioner Of State Tax 5th And 6th Floor, Block - A Cbd Building Sector- 21 Nawa Raipur Atal Nagar, Raipur District- Raipur (C.G.)

492001 4 - The Superintendent Central Gst And Production, Range - 5 Raigarh, Sinha Complex Trikon Chowk Ambikapur (C.G.)

... Respondent(s) For Petitioner : Ms. Preeti Yadav,

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.