Facts of the Case

This is a bare one-line order with no facts, issues, or reasoning recorded. The petitioner, M/s A.R. Traders, Surajpur, had filed this writ petition (W.P.(T) No. 68 of 2023) against the State of Chhattisgarh (Commercial Tax/GST Department) and Central GST authorities at Ambikapur. No substantive facts of the underlying tax dispute, and no arguments from either side, appear in the order — counsel for the petitioner simply sought permission to withdraw the petition.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition.

Petitioner's Arguments

  • Counsel for the petitioner sought the Court's permission to withdraw the petition.

Respondent's Arguments

  • No objection was raised to the withdrawal.

Court Order / Findings

  • Permission to withdraw was granted, and the petition was accordingly dismissed as withdrawn.

Important Clarification

Because no facts of the underlying GST dispute, and no reasoning, appear anywhere in this order, no legal or practical takeaway can honestly be drawn from it beyond the fact that the petitioner chose not to pursue the case.

Sections Involved

  • Central Goods and Services Tax Act, 2017 / Chhattisgarh Goods and Services Tax Act, 2017 — referenced only in the cause title as the department involved

Decision – In Favour of

Disposed of without any decision on merits — dismissed as withdrawn at the petitioner's own request.

Case Details

Court: High Court of Chhattisgarh, Bilaspur
Case No.: W.P.(T) No. 68 of 2023
Coram: Hon'ble Shri Justice Rakesh Mohan Pandey
Date of Order: 27 July 2023

Link to Download the Order

Click here to view/download the full order

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