Rohan Tanna vs. Directorate General Of Goods And Services Tax Intelligence

CRR/1381/2026HC ChhattisgarhGSTCNR CGHC01037967202614 October 2026Bench: HON'BLE SHRI JUSTICE NARESH KUMAR CHANDRAVANSHI1 pages
AI SummaryWithdrawn

Facts

The petitioner, Rohan Tanna, filed a criminal revision petition before the High Court of Chhattisgarh at Bilaspur. The respondent was the Directorate General of Goods and Services Tax Intelligence, Raipur Zonal Unit. The specific tax period and the order or action under challenge, as well as the authority that passed it, are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history indicates that the case was listed on default.

Held

The Court granted the petitioner's request to withdraw the criminal revision petition. The Court held that the petition should be dismissed as withdrawn. It explicitly reserved the liberty for the petitioner to file an appropriate petition in accordance with law. No findings were made on the merits of any GST-related dispute. The operative direction was to return the certified copy of the impugned orders/documents to the applicant's counsel after retaining its photocopy.

Key Issues

The Court did not have to decide any substantive issues of law or fact. The primary question was whether the petitioner should be allowed to withdraw the petition. The petitioner's counsel sought permission to withdraw the petition with liberty to file an appropriate petition in accordance with law. The respondent's stance on this request is not recorded.

AI-generated summary — verify with the full judgment below

1

CGHC010379672026

2026:CGHC:44577

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR CRR No. 1381 of 2026 Rohan Tanna S/o Shri Vipin Tanna Aged About 31 Years R/o House No. 25, Vallabh Colony, Ward No. 50, Shaheed Pankaj Vikram Ward, Raipur, Chhattisgarh 492001

... Petitioner(s) Versus Directorate General Of Goods And Services Tax Intelligence Raipur Zonal Unit, Through Senior Intelligence Officer, 4th Floor, R I O Complex, Lalpur, Dhamtari Road, Raipur Chhattisgarh

... Respondent(s) For Petitioner(s) : Ms. Manubha Shankar, Advocate. For Respondent(s) : Mr. Maneesh Sharma, Advocate. (Hon’ble Shri Justice

Naresh Kumar Chandravanshi

) Order on Board 15/10/2026

1.

This case is listed on default.

2.

At the outset, learned counsel for the applicant seeks permission of this Court to withdraw this petition with liberty to file appropriate petition in accordance with law.

3.

Accordingly, this revision is dismissed as withdrawn reserving the liberty as prayed for.

4.

Certified Copy of the impugned orders/documents be returned to counsel for the applicant after retai

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.