2026:CGHC:15291-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 1483 of 2026 Rakshak Securitas Private Limited, Through Its State Head, Pankaj Kumar Chauhan Aged about 40 Years, S/o Akshayawat Singh Reg. Office: T-5, Plot No. 12, Manish Plaza-III, Sector- 10 Dwarka, New Delhi - 110075 ... Petitioner versus

1 - State Of Chhattisgarh Through Secretary, Cum Commissioner Commercial Tax (Excise) Department Chhattisgarh, North Block, Sector- 19, Commercial Tax And Gst Bhavan, Nava Raipur Atal Nagar, (C.G.)

2 - Chhattisgarh State Marketing Corporation Limited (Csmcl), Through Its Managing Director, Aabkari Bhavan, Near Chokra Nala, Labhandi District-

Raipur (C.G.)

3 - Deputy General Manager, Chhattisgarh State Marketing Corporation Limited (Csmcl), Aabkari Bhavan, Near Chokra Nala, Labhandi, District- Raipur (C.G.)

... Respondents (Cause title taken from Case Information System)

For Petitioner : Mr. Mateen Siddiqui, Advocate For Respondent No.1/State : Mr. Shashank Thakur, Addl. A.G.

VED For Respondents No. 2 & 3 : Mr. Malay Shrivastava, Advocate PRAKASH DEWANGAN Digitally signed by VED PRAKASH DEWANGAN Date: 2026.04.09 Hon'ble Shr i Ramesh Sinha, Chief Justice Hon'ble Shri R avindra Kuma