1 CGHC010184942026 2026:CGHC:27977-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 35 of 2026 1 - M/s Tata Play Limited (A Company Incorporated Under The Provisions of Companies Act, 1956) Having its Office At G.E. Road, Tatibandh, Raipur RUCHI YADAV DigitallysignedbyRUCHIYADAV Through its Authorised Signatory, Shri Dinesh Biswas --- Appellant versus 1 - Commissioner of Commercial Tax, Raipur --- Respondent(s) With TAXC No. 36 of 2026 1 - M/s Tata Play Limited (A Company Incorporated Under The Provisions of Companies Act, 1956) Having its Office At, G.E. Road, Tatibandh, Raipur Through its Authorised Signatory, Shri Dinesh Biswas. ---Appellant Versus 1 - Commissioner of Commercial Tax Raipur District- Raipur (C.G.) --- Respondent(s) 2 For Appellant : Mr. Neelabh Dubey, Sr. Advocate along with Mr. Ashish Mittal, Advocate For Respondent(s) : None Hon’ble Shri Justice Parth Prateem Sahu Hon’ble Shri Justice Sachin Singh Rajput Order on Board Parth Prateem Sahu, J. 07.07.2026 1. Learned counsel appearing for the appellant seeks permission of this Court to withdraw both the appeals with liberty to file appropriate proceedings in accordance with law. 2. In view of the submission made by learned counsel for the appellant, both the appeals are dismissed as withdrawn with liberty as prayed for. Sd/- Sd/- (Parth Prateem Sahu) (Sachin Singh Rajput) Judge Judge Ruchi

1 CGHC010184942026 2026:CGHC:27977-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 35 of 2026 1 - M/s Tata Play Limited (A Company Incorporated Under The Provisions of Companies Act, 1956) Having its Office At G.E. Road, Tatibandh, Raipur RUCHI YADAV DigitallysignedbyRUCHIYADAV Through its Authorised Signatory, Shri Dinesh Biswas --- Appellant versus 1 - Commissioner of Commercial Tax, Raipur --- Respondent(s) With TAXC No. 36 of 2026 1 - M/s Tata Play Limited (A Company Incorporated Under The Provisions of Companies Act, 1956) Having its Office At, G.E. Road, Tatibandh, Raipur Through its Authorised Signatory, Shri Dinesh Biswas. ---Appellant Versus 1 - Commissioner of Commercial Tax Raipur District- Raipur (C.G.) --- Respondent(s) 2 For Appellant : Mr. Neelabh Dubey, Sr. Advocate along with Mr. Ashish Mittal, Advocate For Respondent(s) : None Hon’ble Shri Justice Parth Prateem Sahu Hon’ble Shri Justice Sachin Singh Rajput Order on Board Parth Prateem Sahu, J. 07.07.2026 1. Learned counsel appearing for the appellant seeks permission of this Court to withdraw both the appeals with liberty to file appropriate proceedings in accordance with law. 2. In view of the submission made by learned counsel for the appellant, both the appeals are dismissed as withdrawn with liberty as prayed for. Sd/- Sd/- (Parth Prateem Sahu) (Sachin Singh Rajput) Judge Judge Ruchi