2026:CGHC:14468-DB AFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 3580 of 2022 M/s Kedia Trading Registered Address Near Durga Fuels, Ring Road No.2, Gondwara, Raipur, District Raipur, Chhattisgarh Pin Code - 492001. Through Its Proprietor - Pravin Kumar Kedia, S/o Shri Madan Prasad Kedia, Aged About 58 Years, R/o Flat No.15 Gf, Janta Flats, Pocket-1, Sector- A-5, Narela, North West Delhi, Delhi, Pin Code- 110040.

--- Petitioner(s)

versus

1 - State Of Chhattisgarh Through Special Secretary, Department Of Commercial Tax (Excise), Government Of Chhattisgarh Mantralaya, Mahanadi Bhawan, New Raipur, Atal Nagar, Raipur, District Raipur, Chhattisgarh, Pin Code- 492002.

2 - Union Of India Through Secretary, Ministry Of Finance, Government Of India, North Block, New Delhi, Pin Code- 110001.

--- Respondent(s)

WPC No. 64 of 2023 Agrawal Gudakhu Factory A Registered Partnership Firm Through Its Partner Namely Shri Sanjay Kumar Agrawal, S/o. Shri Ramchandra Agrawal, Aged About 51 Years, R/o Ram Kunj, Sultaniya Gali, Vinoba Nagar, Bilaspur, District: Bilaspur, Chhattisgarh ---Petitioner(s)

Versus

1 - State Of Chhattisgarh Through Special Secretary, Department Of Commercial Tax (Excise), Government