NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 3 of 2025 1 - M/s Balajee Loha Pvt Ltd, Through Authorized Signatory Mr. Raj Roop Singh S/o Late Ram Nihor Singh Aged- 60 Years R/o 454/436b, Industrial Area, Urla, District - Raipur, Chhattisgarh ... Petitioner versus 1 - Principal Commissioner, Central Gst Gst Building, Dhamtari Road, Tikrapara, Raipur, Chhattisgarh 2 - Assistant Commissioner (Preventive) Gst Building, Dhamtari Road, Tikrapara, Raipur, Chhattisgarh. ---- Respondents For Petitioner : Mr. Siddharth Shukla, Advocate For Respondents : Mr. A.S. Kachhwaha, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 13.04.2026 Heard. 1. Mr. Shukla, learned counsel appearing for the petitioner would submit that the petitioner has an efficacious remedy to assail the order impugned before the GST Service Tax Appellate Tribunal according to the provision of Section 112 of the Central Goods and Services Tax Act, 2017. 2. Mr. Kachhwaha, Advocate appearing for the respondents would endorse the submission made by Mr. Shukla. 3. Taking into consideration submissions made by Mr. Shukla, this petition is dismissed as withdrawn reserving liberty in favour of the petitioner to prefer an appeal before the GST Service Tax Appellate Tribunal. Sd/- (Rakesh Mohan Pandey) Judge Rekha