1 2026:CGHC:27473 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 57 of 2021 1 - Lingraj Steel And Power Pvt. Ltd., 319, Lingraj Steel, Samta Colony, Raipur (C G), Through Sh. Sidheshwar Agrawalla, S/o Lachman Prasad Agrawalla, Aged About 60 Years, R/o Urla Industrial Area, Village Gandwara, District Raipur Chhattisgarh., District : Raipur, Chhattisgarh ... Petitioner versus 1 - Assistant Commissioner S G S T, Circle - 9, Raipur, G S T Bhavan, North Block, Sector - 19, New Raipur, Atal Nagar, Raipur Chhattisgarh., District : Raipur, Chhattisgarh 2 - Commissioner, State Tax (S G S T), Chhattisgarh, G S T Bhavan, North Block, Sector - 19, New Raipur, Atal Nagar, Raipur Chhattisgarh., District : Raipur, Chhattisgarh 3 - Joint Commissioner (Appeals), S G S T, G S T Bhavan, North Block, Sector - 19, New Raipur, Atal Nagar, Raipur Chhattisgarh., District : Raipur, Chhattisgarh ... Respondent(s) For Petitioner : Ms. Shalini Kashyap, Advocate. For State : Ms. Anuradha Jain, Deputy Government Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 03.07.2026 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 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. sd/- Rakesh Mohan Pandey JUDGE Rekha