1 CGHC010034192024 2026:CGHC:29746 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 17 of 2024 * - M/s Mabgold Forms Through Its Proprietor Bhupendrapal Singh Bhatia, (GSTIN 22AFAPB2750B2ZI), Registered Office At Sirgitti Sector C, Tifra, Bilaspur, District : Bilaspur, Chhattisgarh 495004 ... Petitioner Versus 1 - State Of Chhattisgarh Through The Secretary, Department Of Commercial Tax, Mahanadi Bhawan, Atal Nagar, Nawa Riapur, District : Raipur, Chhattisgarh 2 - The Joint Commissioner (Appeal) State Goods And Service Tax, Opposite New Bus Stand, District : Bilaspur, Chhattisgarh 495001 3 - The Assistant Commissioner Of State Tax, State Goods And Service Tax, Opposite New Bus Stand, Bilaspur Circle-I I, District : Bilaspur, Chhattisgarh ... Respondents For Petitioner : Mr. Palash Agrawal, Advocte For Respondents/State : Ms. Anuradh Jain, Dy.Govt. Advocate 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. 3. Permission granted. Digitally signed by RAMESH KUMAR VATTI Date: 2026.07.15 12:18:24 +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