1 2026:CGHC:25702 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 252 of 2023 • Nutan Ispat And Power Pvt. Ltd. ... Petitioner versus • Assistant Commissioner, SGST, Raipur State Tax (SGST), Circle - 9, Raipur, Civil Lines, Raipur, Chhattisgarh. ... Respondent(s) WPT No. 10 of 2024 • M/s Sourabh Rolling Mills Pvt. Ltd. Vill. Kanhera, Urla, Achholi Road, Raipur, Chhattisgarh, 492001, Through Its Authorized Representative Namely Mr. Salik Ram Sahu, Son Of Mansing Sahu, Aged About 36 Years, R/o Jhanda Chowk, Sarvaiday Nagar, Pachpedi Naka, Ward No. 51, Raipur (C.G.) ---Petitioner Versus 1. Assistant Commissioner Of State Tax Raipur-9, Raipur (C.G.) 2. Joint Commissioner (Appeal) State Tax, Raipur (C.G.) --- Respondent(s) WPT No. 252 of 2023 For Petitioner : Ms. Shaleeni Kashyap, Advocate holding the brief of Mr. Bhishm Aluwalia, Advocate For State : Ms. Anuradha Jain, Dy. Government Advocate WPT No. 10 of 2024 For Petitioner : Ms. Shaleeni Kashyap, Advocate holding the brief of Mr. Hari Agrawal, Advocate For State : Ms. Anuradha Jain, Dy. Government Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 23.06 .2026 SIDDHANT TAMRAKAR Digitally signed by SIDDHANT TAMRAKAR Date: 2026.06.23 16:31:30 +0530 2 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 respondent/State has no objection to the said prayer. 3. Permission granted. 4. Accordingly, both the writ petitions are hereby disposed of, granting liberty to the petitioners to prefer 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, in both the petitions, shall continue to operate for a further period of 30 days. Sd/- (Rakesh Mohan Pandey) JUDGE $iddhant