1 2026:CGHC:26549 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 273 of 2023 1 - Chhattisgarh Steel And Power Limited A Company Registered Under The Companies Act, 2013 Having Its Registered Office At Amjhar, Janjgir, District Janjgir Champa (C.G.), Through Its Director Mr. Surendra Pal Neware, Aged About 51 Years, S/o Shri Dhanpal Neware, R/o Behind G.T. Complex, House No. 10/168, Street No. 2, Near Santoshi Mandir, Post W.R.S. Colony, Khamtarai, Raipur (C.G.) ... Petitioner(s) versus 1 - Union Of India Through Secrtary, Department Of Revenue, Ministry Of Finance, Room No. 46, North Block, New Delhi 2 - State Of Chhattisgarh Through Secretary, Department Of Commericial Tax, Mahanadi Bhawan, Atal Nagar, Naya Raipur (C.G.) 3 - Central Goods And Service Tax Department Gst Bhawan, Tikrapara, Raipur (C.G.) 4 - C.G. State Goods And Service Tax Department Gst Bhawan, Atal Nagar, Naya Raipur, Raipur (C.G.) 5 - Commissioner C.G. State Good And Service Tax, Gst Bhawan, Atal Nagar, Naya Raipur, Raipur (C.G.) 6 - Joint Commissioner (Appeal) State Gst, Bilaspur (C.G.) 7 - Assistant Commissioner C.G. State Gst, Janjgir-Champa, District Janjgir- Champa (C.G.) ... Respondent(s) NIRMALA RAO 2 For Petitioner : Mr. Rishabh Bajaj, Advocate For Respondent No. 1 : Mr. Abhishek Banjare, CGC For Respondents No. 2, 4, 6 & 7 : Ms. Anuradha Jain, Dy. G.A. For Respondents No.3 : Mr. Maneesh Sharma, Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 30.6.2026 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. 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