1 CGHC010076532020 2026:CGHC:29707 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 47 of 2020 1 - M/s Skipper Limited 3a Loudon Street, Kolkata-70017, West Bengal. Through Its Senior Manager (Taxation), Authorized Signatory Ashok Kumar Gupta S/o Late Shyamlal Gupta, A/o 58 Years, Senior Manager (Taxation), Skipper Limited., District : Kolkata, West Bengal ... Petitioner(s) versus 1 - State Of Chhattisgarh Through Secretary, Finance And Commercial Tax Department, Mahanadi Bhawan, Naya Raipur, Chhattisgarh., District : Raipur, Chhattisgarh 2 - Commissioner Commercial Tax, G S T Department, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh 3 - Joint Commissioner Commercial Tax, G S T Department, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh 4 - Assistant Commissioner Circle-06, Raipur, G S T Department, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh ... Respondent(s) For Petitioner : MS. Priyanka Bajpai, Advocate holding the brief of Ms. Suryakawalkar Dangi, Advocate. For Respondents/ State : Ms. Anuradha Jain, Dy. G.A. NIRMALA RAO 2 Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 14.7.2026 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. Sd/- (Rakesh Mohan Pandey) JUDGE Nimmi