Pushpa Thakur vs. The Deputy Commissioner Of Central Goods And Service Tax And Central Excise

WPT/81/2025HC ChhattisgarhGSTCNR CGHC01017432202529 January 2026Bench: HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY1 pages
AI SummaryDismissed

Facts

The petitioner, Pushpa Thakur, proprietor of Swastik Sales, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petition was against the Deputy Commissioner of Central Goods and Service Tax and Central Excise, Bhilai, and other state authorities. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history indicates that the petitioner sought permission to withdraw the petition, stating that her grievance had been redressed.

Held

The Court allowed the petitioner's request to withdraw the writ petition. The reasoning was based on the petitioner's submission that her grievance had already been redressed. The respondents' counsel concurred with this submission. Consequently, the Court dismissed the petition as withdrawn. No specific provisions of the GST Act or Rules were discussed or interpreted as the matter was resolved by consent. The Court did not delve into the merits of any underlying GST dispute.

Key Issues

The Court was not required to decide any substantive issues of law or fact. The primary matter before the Court was the petitioner's request to withdraw the writ petition. The petitioner's counsel submitted that the grievance had been redressed. The respondents' counsel endorsed this submission. Therefore, the Court's decision was based on the mutual agreement of the parties regarding the withdrawal of the petition.

AI-generated summary — verify with the full judgment below

1

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 81 of 2025 • Pushpa Thakur W/o Shri Vinod Thakur Aged About 44 Years R/o Plot No. 38, Lohiya Road, Bhagat Singh Marg, Ekta Chowk, Kailash Nagar, Bhilai, I.E. Bhiali, Distt.- Durg, Proprietor Of Business Styled As Swastik Sales With It Office At Near Karuna Hospital, Nandini Road, Power House, Bhilai, Distt.- Durg (C.G.) Gstin-22ajqpt1496c1z1

... Petitioner versus

1.

The Deputy Commissioner Of Central Goods And Service Tax And Central Excise Bhilai, Division-1, Hudco, Bhilai, Distt.- Durg (C.G.)

2.

The State Of Chhattisgarh Through Its Principal Secretary, Finance And Planning (Commercial Tax Department) Mantralaya, Mahanadi Bhawan, Atal Nagar, Naya Raipur (C.G.)

3.

The Commissioner Of State Tax Gst Bhavan Sector-19, North Block, Atal Nagar, Naya Raipur (C.G.)

... Respondent(s) For Petitioner

: Mr. Vijay Shankar Mishra, Advocate For Respective Respondents : Mr. Maneesh Sharma, Advocate, Mr. Dilman Rati Minj, Dy. A.G. and Ms. Anuradha Jain, Dy. G.A. Hon'ble Shri Justice Rakesh Mohan Pand

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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.