1 CGHC010268312021 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 215 of 2021 1 - M/s Power Pack Industries 32-D, Light Industrial Area, Bhilai, Through Its Proprietor- Manit Jain Aged About 52 Years, S/o Late Hemchand Jain, 54/2, Nehru Nagar (E), Bhilai (Chhattisgarh), Chhattisgarh --- Petitioner(s) versus 1 - State Of Chhattisgarh Durg Malviya Nagar Chowk, Durg Chhattisgarh, District : Raipur, Chhattisgarh 2 - The Commissioner Of State Tax Chhattisgarh, Mahanadi Bhavan Sector-19, Atal Nagar, Naya Raipur (Chhattisgarh), District : Raipur, Chhattisgarh 3 - The Joint Commissioner Of State Tax (Appeals), Durg Malviya Nagar Chowk, Durg Chhattisgarh, District : Durg, Chhattisgarh 4 - The Assistant Commissioner Of State Tax, Circle-2, Durg Malviya Nagar Chowk, Durg Chhattisgarh, District : Durg, Chhattisgarh --- Respondent(s) WPT No. 182 of 2022 1 - M/s Rahul Enterprises Quarter No.1-D, Street No.16, Sector-7, Bhilai (C.G.), Through Its Proprietor-Sunil Kumar Singh, S/o Shri Viresh Chandra Sinha, Aged About - 54 Years, Resident Of - 1d, Street - 16, Sector -7, Bhilai, District : Durg, Chhattisgarh ---Petitioner(s) NIRMALA RAO 2 Versus 1 - State Of Chhattisgarh, through its Principal Secretary, Mantralaya, Mahanadi Bhawan, Atal Nagar, Naya Raipur, Chhattisgarh. 2 - The Commissioner Of State Tax Chhattisgarh Mahanadi Bhavan Sector - 19, Atal Nagar, Naya Raipur, District : Raipur, Chhattisgarh 3 - The Joint Commissioner Of State Tax (Appeals) Durg, Malviya Nagar Chowk, Durg (C.G.) 4 - The Assistant Commissioner Of State Tax Circle-2, Durg, Malviya Nagar Chowk, Durg (C.G.) --- Respondent(s) WPT No. 222 of 2021 1 - M/s Shreyansh Industries 32-D, Light Industrial Area, Bhilai, Through Its Proprietor - Priyanka Jain, Aged About 48 Years, W/o Manit Jain, Add-54/2, Nehru Nagar, (East) Bhilai (Chhattisgarh) ---Petitioner(s) Versus 1 - State Of Chhattisgarh through its Principal Secretary, Mantralaya, Mahanadi Bhawan, Atal Nagar, Naya Raipur, Chhattisgarh. 2 - The Commissioner Of State Tax Chhattisgarh Mahanadi Bhavan Sector-19, Atal Nagar, Naya Raipur (Chhattisgarh), District : Raipur, Chhattisgarh 3 - The Joint Commissioner Of State Tax (Appeals), Durg Malviya Nagar Chowk, Durg (Chhattisgarh), District : Durg, Chhattisgarh 4 - The Assistant Commissioner Of State Tax, Circle -2, Durg Malviya Nagar Chowk, Durg (Chhattisgarh), District : Durg, Chhattisgarh --- Respondent(s) For Petitioner/s : Mr. Vijay Shankar Mishra, Advocate For Respondents/ State : Ms. Anuradha Jain, Dy. G.A. 3 Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 14.7.2026 1) At the outset, learned counsel appearing for the petitioners prays that the petitioners may be permitted to prefer an appeal before the GST Appellate Tribunal, as the said Tribunal is now functional. 2) Learned counsel appearing for the respondents has no objection to the said prayer. 3) Permission granted. 4) Accordingly, these petitions are hereby disposed of, granting liberty to the petitioners to prefer an appeal before the GST Appellate Tribunal within a period of 30 days from today, along with an application for grant of stay and the interim relief granted by this Court shall continue to operate for a further period of 30 days. Sd/- (Rakesh Mohan Pandey) JUDGE Nimmi