Somnath Sahu vs. The Deputy Commissioner Of Central Goods And Service Tax And Central Excise

WPT/112/2025HC ChhattisgarhGSTCNR CGHC01032642202529 January 2026Bench: HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY1 pages
AI SummaryWithdrawn

Facts

The petitioner, Somnath Sahu, proprietor of Sahu Enterprises, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petition was directed against the Deputy Commissioner of Central Goods and Service Tax and Central Excise, Bhilai, and the State of Chhattisgarh. The petitioner sought redressal for a grievance related to GST. At the outset of the hearing, the petitioner's counsel sought permission to withdraw the petition, stating that the grievance had already been redressed. Counsel for the respondents endorsed this submission.

Held

The Court noted the submission made by the learned counsel for the petitioner that the grievance of the petitioner has already been redressed. The counsel for the respondents endorsed this submission. Consequently, the Court found no impediment to allowing the withdrawal of the petition. The petition was dismissed as withdrawn, based on the mutual acknowledgment by both parties that the underlying issue had been resolved. No specific legal provisions or precedents were discussed as the matter was settled out of court.

Key Issues

1. Whether the petitioner's grievance has been redressed, thereby rendering the writ petition infructuous? The petitioner argued that their grievance has been redressed and therefore sought to withdraw the petition. The respondents, represented by their respective counsel, endorsed the petitioner's submission regarding the redressal of their grievance.

AI-generated summary — verify with the full judgment below

1

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 112 of 2025 • Somnath Sahu S/o Shri Ramnath Sahu Aged About 45 Years R/o 114, Hanuman Mandir, Fauji Nagar, Industrial Estate Bhilai Distt.- Durg (C.G.) Proprietor Of Sahu Enterprises, Fauji Nagar, Industrial Estate, Bhilai 490026, Distt- Durg (C.G.)

... 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 Pandey Order on Board 30.01

.2026

1.

At the very outset, learned counsel for the petitioner

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.