1 2026:CGHC:23999 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 11 of 2021 Core Fab Projects (Unit-II) Pvt. Ltd. Plot No. 10-A, Heavy Industrial Area, Hathkhoj, Bhilai, Durg, Chhattisgarh. Pin- 490026, District : Durg, Chhattisgarh ... Petitioner versus 1 - State Of Chhattisgarh Through, Secretary, Commercial Tax And Gst Department, Mantralaya, Atal Nagar, Naya Raipur, Raipur (Chhattisgarh), District : Raipur, Chhattisgarh. 2 - The Commissioner Of State Tax Behind Raj Bhawan, Civil Lines, Raipur (Chhattisgarh), District : Raipur, Chhattisgarh. 3 - The Joint Commissioner Of State Tax (Appeals) Durg Division, Durg (Chhattisgarh), District : Durg, Chhattisgarh. 4 - The Assistant Commissioner Of State Tax Durg Division, Durg (Chhattisgarh), District : Durg, Chhattisgarh. 5 - Core Fab Projects Pvt. Ltd. Plot No. 10B, Heavy Industrial Area, Hathkhoj, Bhilai, Distt. Durg- Pin- 490026, District : Durg, Chhattisgarh. ... Respondent(s) For Petitioner : Mr. S. Rajeshwara Rao, Advocate For State : Ms. Anuradha Jain, Deputy Government Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 16/06/2026 Digitally signed by NADIM MOHLE 2 1. At the outset, learned counsel appearing for the petitioner prays that the petitioner 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 respondent has no objection to the said prayer. 3. Permission granted. 4. Accordingly, the present writ petition is hereby disposed of, granting liberty to the petitioner 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 Nadim