2026:CGHC:20403-DB Digitally signed by SAGRIKA SAGRIKA AGRAWAL AGRAWAL Date:

2026.05.02

11:30:51 +0530 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 1966 of 2025 Pioneer Chemical Company (A Proprietorship Firm) Through- Its Proprietor Namely Subodh Kumar Bansal Son Of Harish Kumar Bansal, Aged About 55 Years, Resident Of 286/7, Ahiwara Road, Kumhari, Block Dhamdha, District Durg (C.G.)

... Petitioner(s)

versus

1 - State Of Chhattisgarh Through- The Special Secretary, Department Of Commercial Tax (Excise), Mahanadi Bhawan, Atal Nagar, Nawa Raipur, District Raipur (C.G.)

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

... Respondent(s)

For Petitioner(s) : Mr. Shikhar Sharma, Advocate For Respondent(s) : Mr. Shashank Thakur, Addl. A.G.

For Respondent No. 2 : Mr Rishabh Dev Singh, Advocate on behalf of Mr. Ramakant Mishra, Advocate Hon'ble Mr. Ramesh Sinha, Chief Justice Hon'ble Mr. Ravindra Kumar Agrawal, Judge

Order on Board

Per Ramesh Sinha, Chief Justice

01.05.2026

1. Heard Mr. Shikhar Sharma, learned counsel for the petitioner. Also heard Mr. Shashank Thakur, Addl. Advocate General for the Respondent No. 1/ State and Mr. Rishab