Facts of the Case

This one-page order records only the withdrawal of a writ petition and contains no reasoning on any GST issue. The petitioner, Dhaatri Mines and Resources Private Limited, had filed the writ petition against the State of Chhattisgarh (through the Secretary, GST cum Finance), the Directorate General of GST Intelligence (DGGI), Raipur Zonal Unit, the Deputy Commissioner (Business Intelligence Unit) in the Office of the Commissioner of State Tax, and the Superintendent, Central GST and Production, Raigarh. The petition's underlying subject matter is not described in the order itself, which addresses only an application for withdrawal (I.A. No. 2/2026).

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to file a fresh petition.

Petitioner's Arguments

The petitioner moved I.A. No. 2/2026 seeking withdrawal of the writ petition, with liberty to file a fresh petition.

Respondent's Arguments

No opposition or arguments from the State, DGGI, or other GST respondents are recorded in this brief order.

Court Order / Findings

  • On due consideration, the Court allowed the withdrawal application.
  • Consequently, the writ petition was dismissed as withdrawn, with liberty to the petitioner to file a fresh petition.

Important Clarification

This order decides nothing about the petitioner's underlying grievance against the State GST, DGGI, or Business Intelligence Unit authorities. It is purely a withdrawal order, and the petitioner remains free to re-agitate the same grievance in a fresh petition.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — underlying subject matter not detailed in this order

Decision – In Favour of

Disposed of without a decision on merits. The petition was dismissed as withdrawn, with liberty granted to the petitioner to file a fresh petition, leaving all rights and contentions open.

Case Details

Court: High Court of Chhattisgarh at Bilaspur
Case No.: WPT No. 50 of 2026
Neutral Citation: 2026:CGHC:19274
Coram: Justice Rakesh Mohan Pandey
Date of Order: 27 April 2026

Link to Download the Order

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