1 2026:CGHC:24331 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 241 of 2023 1 - M/s Ayush Steels Residence Of Rua Associates, Behind Gurudwara, Sanjay Gandhi Chowk, Station Road Raipur, C.G. Through Its Director Mr. Rajkumar Agrawal Having Its Registered Office At Rija Associates, Behind Gurudwara, Sanjah Gandhi Chowk, Station Road, Raipur (C.G.) 492007. ... Petitioner(s) versus 1 - Assistant Commissioner Of State Tax Raipur-2, Raipur (C.G.) 2 - Joint Commissioner (Appeal) State Tax, Raipur (C.G.) ... Respondent(s) For Petitioner : Ms. Pragati Pandey, Advocate For State : Ms. Anuradha Jain, Deputy Government Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 17/06/2026 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. NIRMALA RAO 2 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 Nimmi