2026:CGHC:15118 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR AVINASH WPS No. 513 of 2023 SHARMA

1 - Rakesh Kumar Dewangan S/o Late Shri Lakhan Lal Dewangan Aged About Digitally signed by AVINASH 39 Years Working As Accountant And Posted At Office Of Assistant SHARMA Date: 2026.04.17

10:44:16 +0530 Commissioner State Tax, Korba Circle-2, Collector Premises Commercial Tax Bhawan, Korba District Korba (C.G.) 2 - Abbas Ali S/o Late Shri Mohd. Hussain Meman Aged About 41 Years Working As Data Entry Operator, And Posted At Office Of Assistant Commissioner State Tax, Korba Circle-2, Collector Premises Commercial Tax Bhawan, Korba District Korba (C.G.)

--- Petitioner(s)

versus

1 - State Of Chhattisgarh Through Secretary, Department Of Commercial Tax, Mahanadi Bhawan, Mantralaya, Atal Nagar New Raipru, District Raipur (C.G.) 2 - Commissioner State Tax Commercial Tax Department, G.S.T. Bhawan, North Block Sector-19, Atal Nagar, District Raipur Chhattisgarh 3 - Suresh Kumar Gupta Working As Assistant Grade-Ii At Office Of Joint Commissioner State Tax Raipur Division-1 Raipur, District Raipur Chhattisgarh. 4 - Prabhat Chandra Tiwari Working As Assistant Grade-Iii At Office Of Joint Commissioner Stat