1 CGHC010105632024 2026:CGHC:29797 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 50 of 2024 * - M/s Ishaan Steels And Minerals (A Proprietorship Firm With GSTIN- 22BNEPG8748M2ZM) Having Its Office At Flat No. 603, Block No. 10, Ashoka Ratan, Shankar Nagar, Raipur (C.G.), Through Its Proprietor Namely Kashish Goyal, S/o Sh. Puran Goyal, Aged Around 29 Years, Presently R/o House No. 211, Sector- 4, Block -B, Shastri Nagar, Mandi Gobindgarh, Punjab, Pin 147301 ... Petitioner Versus 1 - State Of Chhattisgarh Through The Secretary, Department Of State Tax (GST), North Block, Sector 19, Atal Nagar, Naya Raipur, Raipur, Commercial Tax, Raipur, Chhattisgarh 2 - Joint Commissioner (Appeals) Of Chhattisgarh State Tax (GST), North Block, Sector-19, Atal Nagar, Naya Raipur, Raipur, Commercial Tax, Raipur, Chhattisgarh 3 - The Assistant Commissioner, Chhattisgarh State Tax, Raipur-7, Division-2, Raipur, Chhattisgarh ... Respondents For Petitioner : Ms. Pragati Pandey, Advocate holding the brief of Mr. Hari Agrawal, Advocate For Respondents/State : Mr. Ajay Kumrani, Panel Lawyer Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 14/07/2026 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 Deputy Government Advocate appearing for the respondents No. 1 to 3 has no objection to the said prayer. Digitally signed by RAMESH KUMAR VATTI Date: 2026.07.15 12:18:55 +0530 2 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 vatti