1 2026:CGHC:27546 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 208 of 2023 * - M/s Om Sai Trading Through Its Proprietor, Mr. Avinash Suresh Aarya, Present Address Plot- 49, Sindhu Nagar Society, Jaripatka Nagpur, Maharashtra. 440014 ... Petitioner Versus 1 - The Assistant Commissioner Of State Tax Raipur-2 Raipur, Division-2, Chhattisgarh, Atal Nagar, 492101 2 - The Commissioner, Head Office Commercial Tax GST Department, North Block, Sector-19, Atal Nagar Nawa Raipur, District- Raipur, Chhattisgarh. 3 - The Union Of India Through Its Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi.- 110001 ... Respondents For Petitioner : Mr. Harshmander Rastogi, Advocate For Respondents No. 1 & 2 : Mr. Ajay Kumrani, Panel Lawyer Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 03/07/2026 1. At the very 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 Panel Lawyer appearing for the respondents No. 1 and 2 has no objection to the said prayer. 3. Permission granted. Digitally signed by RAMESH KUMAR VATTI Date: 2026.07.03 18:09:34 +0530 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 vatti