1 2026:CGHC:27352 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 238 of 2022 • The Principal Commissioner CGST And Central Excise, GST Bhawan, Dhamtari Road, Tikrapara, Raipur (C.G.) ... Petitioner versus • M/s Sarda Mineral And Energy Ltd Ltd Siltara Industrial Area - Phase - I, Raipur (C.G.) ... Respondent For Petitioner : Mr. Maneesh Sharma, Advocate For Respondent : Mr. None. 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. Permission granted. 3. 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 SIDDHANT TAMRAKAR Digitally signed by SIDDHANT TAMRAKAR Date: 2026.07.03 14:24:02 +0530