1 2026:CGHC:25718 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 134 of 2023 • M/s Prudent Polyfab And Industries L.L.P (Gstin22aarfp1957g1z2) Having Its Office At Khasra No. Part Of 624,541/1,542/2,625/2, Plot No. 575, Village Achholi, Industrial Area Urla, Raipur, Chhattisgarh Through Its Partner Namely Ashok Goyal, S/o L.R. Agrawal, Aged Around 53 Years, R/o H. No. 391, Near Water Tank, Goyal Nursing Home, Samta Colony, Raipur, Chhattisgarh ... Petitioner versus 1. State Of Chhattisgarh Through The Secretary, Department Of State Tax (GST), North Block, Sector-19, Atal Nagar, Naya Raipur, Raipur, Commercial Tax, Raipur, Chhattisgarh 2. Joint Commissioner (Appeals) of Chhattisgarh State Tax (GST) North Block, Sector-19, Atal Nagar, Naya Raipur, Raipur, Commercial Tax, Raipur, Chhattisgarh 3. The Assistant Commissioner Chhattisgarh State Tax, Circle-9, Raipur, Behind Raj Bhawan, Civil Line, Raipur, Chhattisgarh ... Respondent(s) For Petitioner : Ms. Pragati Pandey, 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 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/State has no objection to the SIDDHANT TAMRAKAR Digitally signed by SIDDHANT TAMRAKAR Date: 2026.06.23 16:31:30 +0530 2 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. Sd/- (Rakesh Mohan Pandey) JUDGE $iddhant