1 2026:CGHC:25753 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 214 of 2024  M/s Re Sustainability Limited Through Its Managing Director Mr. Masood Alam Mallick 1st Floor, Mishra Bada, Tatyapara, Chowk, Raipur, Bhilai, Durg, Chhattisgarh. Pin- 492001 ... Petitioner(s) versus  State Of Chhattisgarh Through The Office Of Deputy Commissioner Of State Tax, Jurisdiction- Raipur2, Raipur Division, Chhattisgarh State/ut Chhattisgarh. ... Respondent(s) For Petitioner : None, in two rounds For State : Ms. Anuradha Jain, Dy. G.A. Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 23.6.2026 1) By way of this petition, the petitioner has challenged the order dated 29.8.2024 passed by Deputy Commissioner, State Tax, Raipur whereby demand of Rs. 3,26,96,872/- has been made. 2) It is pleaded in the writ petition that no opportunity of hearing was provided to the petitioner before passing the order impugned. 3) Learned State counsel submits that the order under challenge is appealable according to the provisions of Section 107 of Central Goods and Services Tax (CGST) Act, 2017 and this petition is not Digitally signed by AJINKYA PANSARE Date: 2026.06.24 10:55:49 +0530 2 maintainable. 4) Taking into consideration the fact that there is efficacious alternative remedy available to the petitioner to prefer appeal before the appellate authority as per Section 107 of CGST Act, 2017, this petition is not maintainable and is hereby dismissed. 5) However, petitioner would be at liberty to prefer an appeal before the appellate authority as per Section 107 of CGST Act, 2017 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 A j i n k y a