M/S. Budhia Auto vs. State Of Chhattisgarh
Facts
The petitioners, M/s. Budhia Auto, filed two writ petitions (WPT No. 157 of 2025 and WPT No. 158 of 2025) before the Chhattisgarh High Court. The respondents were the State of Chhattisgarh and various GST authorities. The petitions challenged certain orders or actions taken by these authorities. The specific tax periods, amounts in dispute, and the exact nature of the orders under challenge are not detailed in the provided judgment. The procedural history leading to the High Court's intervention is also not elaborated upon. The case came before the High Court for a hearing on April 8, 2026.
Held
The Court held that the petitioner's request to withdraw both writ petitions with liberty to avail the remedy available under the law should be granted. The Court noted that there was no objection from the side of the respondents (State of Chhattisgarh and its GST authorities). Consequently, the Court ordered that both petitions stand dismissed as withdrawn, explicitly granting the petitioner the liberty to pursue other available legal remedies. No specific findings on the merits of any GST-related dispute were made, as the petitions were withdrawn before any substantive adjudication.
Key Issues
The primary issue before the Court was the disposition of the writ petitions filed by M/s. Budhia Auto. The petitioner sought permission to withdraw both petitions. The State, represented by the Dy.G.A., did not raise any objection to this request. Therefore, the Court had to decide whether to grant the petitioner's request for withdrawal and, if so, what the consequential order should be. The petitioner argued for withdrawal with liberty to avail other remedies. The State's position was one of no objection. No specific legal provisions or precedents were discussed in relation to the core issue of withdrawal, as the matter was resolved by consent.
AI-generated summary — verify with the full judgment below
1
2026:CGHC:16105
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 157 of 2025 * - M/s. Budhia Auto T.P. Nagar, Korba A Registered Partnership Firm Through Its Partner Mr, Vijay Kumar Budhia Aged About 63 Years, Son Of Late Shyam Sunder Budhia Resident Of- A-1, Shiv Shiva Mandir Marg, Near Agroha Society, Near Maa Sharda Hospital Raipura, Raipur District- Raipur (C.G.)
--- Petitioner Versus 1 - State Of Chhattisgarh Through- Secretary GST- Commercial Tax Department - Mantralaya, Mahanadi Bhawan Atal Nagar, Nawa Raipur District- Raipur (C.G.) 2 - Assistant Commissioner Of Commercial Tax Headquarter Atal Nagar, Nawa Raipur, Office Of Commissioner, State Tax, Chhattisgarh, Raipur Commercial Tax Department GST Bhavan, North Block- Sector- 19, Atal Nagar, Nawa Raipur, District- Raipur (C.G.) 3 - Assistant Commissioner Commercial Tax Bilaspur, Division No.2, Office Of Divisional Deputy Commissioner Commercial Tax, Bilaspur, Division No.2, 3rd Floor GST Bhawan, Commercial Tax Department Yadunandan Nagar, Tifra Bilaspur District- Bilaspur (C.G.) 495223 4 - Commissio
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